Transfer Pricing Resource Kit

Summary

This resource kit provides guidance on transfer pricing. The term "transfer pricing," and synonymous terms like "intracompany prices" refer to pricing or other consideration (or the absence thereof) regarding a transaction between commonly controlled enterprises (typically located in different countries), whether they comply with the U.S. and foreign rules for transfer pricing (almost universally based on the arm's-length principle) under I.R.C. Section 482 or are subject to adjustment because they deviate from an arm's-length transaction.