Essay On Transfer Pricing
The transaction between any un-associated enterprise or firm in a Multination enterprise system who fix a price for an intra- firm transactions. This price is known as "transfer pricing". It can understood as the price settled for by firm between two related parties( corporations or firms) for the sale of goods and services or any intangible property. It is known as a process of giving a monetary value to transfer the goods and serves between the related parties. Consequently, Transfer pricing are set within an firm as against the set of market prices in transaction between the related firms or corporations, where the manufacturer is the guiding factor. Apart from this, the associate enterprises in an Multinational Enterprise system are guided by the " group's objectives", which may differ from the objectives of the associated enterprises. Therefore, Transfer pricing is a complicated operation or piece of work, …show more content…
In specific instances of transfer pricing, the administrations requirement of safe harbour may vary from total relief from the obligation to conform to a country's transfer pricing legislation and the rule is the duty to adhere to with various procedural rules in a simplified manner. These rules could, for example, require taxpayers to establish transfer prices by a specific method and to maintain documents of controlled transactions in a particular manner. Safe harbour are advantages to taxpayers as they provide certainty that transfer prices declared would be accepted by the tax administrations without further review. These are to be advantage of tax authorities too , as they are free fem the task of further examination and audit of taxpayers eligible for the benefit under safe harbour rules, who can therefore allocate resources for the examination of other transactions and
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