Transfer pricing  

Verrechnungspreis   (german)

used for: Arm's length principle, Transfer price

Related Terms

• Cost allocation    
• Costing    
• Group accounting    
• Income shifting    
• Internal cost allocation    
• Opportunity cost    
• Outsourcing    
• Profit center    

Subject Categories

• B.08.03 Taxes and Choice of Organizational Form or Location  
• V.07.06 Transnational Corporations  

Links to other Thesauri and Vocabularies

=	Pretiale Lenkung   (from SWD)
=	Lenkpreis   (from SWD)
=	Verrechnungspreis   (from SWD)
≅	Transfer pricing   (from DBpedia)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12796-1