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What is Transfer Pricing about?

This document summarizes a study on accounting for transfer pricing and its effect on taxation. Transfer pricing refers to the prices charged for goods, services, or assets transferred between divisions of the same company. Multinational companies can use transfer pricing to shift profits between jurisdictions with different tax rates to minimize overall taxes. The study analyzes how transfer pricing is recorded in accounting entries and how it impacts corporate taxation through a case study. It reviews the

Author

Nisa Istafad

Language

EN