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  1. transfer pricing

    • n.
      an accounting practice that allows businesses owned by the same parent company to buy and sell goods and services to each other
    • noun: transfer pricing

    • 釋義

    名詞

    • 1. an accounting practice that allows businesses owned by the same parent company to buy and sell goods and services to each other transfer pricing by multinationals has cost South Africa an estimated R250 billion over three years tax authorities worldwide are continuing to sharpen their focus on transfer pricing arrangements