Transfer Pricing Overview

The term transfer pricing refers to a set of tax rules imposed in most countries that prevent companies from engaging in transactions with affiliates that don't mirror economic reality and thereby shift income out of high-tax jurisdictions. The governing principle of all transfer pricing regimes is that companies must pay for goods and services received from related companies using an arm's-length standard.

Simply put, a company cannot pay any more or less for goods or services it receives from an affiliate than it would pay to an unrelated company.

Download Transfer Pricing PowerPoint


Resources


World Headlines




Articles from our Lawyers




Press Contact


If you have questions about our firm or would like to speak to an attorney for a news article, we welcome your inquiries via Web form or phone. Please direct them to:

Mary Kate Cranston
Special Assistant to the Partners
202.223.5600
mkcranston@kalbianhagerty.com