Introduction to Transfer Pricing (Hardcover)
Transfer pricing refers to the pricing of cross-border intercompany transactions. In the context of taxation, the main aim of transfer pricing is to share the income ' and thus, the tax base ' of multinational enterprises between the countries where they are doing business. The importance of transfer pricing has significantly expanded over the last few decades. With the globalisation of business activities, the need for States to monitor transfer prices so as to avoid the illegitimate erosion of their tax base, and the risk of double taxation faced by groups entering into intercompany transactions, transfer pricing has become a key question for multinational enterprises and tax administrations.
Utangulizi wa Transfer Pricing (Hardcover) Transfer pricing inahusu bei ya shughuli za kimataifa kati ya kampuni. Katika muktadha wa ushuru, lengo kuu la bei ya uhamisho ni kugawanya mapato 'na hivyo, msingi wa kodi' ya makampuni ya kimataifa kati ya nchi ambapo wanafanya biashara. Umuhimu wa bei ya uhamisho umeongezeka kwa kiasi kikubwa katika miongo michache iliyopita. Pamoja na utandawazi wa shughuli za biashara, haja ya nchi kufuatilia bei za uhamisho ili kuepuka uharibifu usio halali wa msingi wao wa kodi, na hatari ya ushuru mara mbili inayokabiliwa na makundi ya kufanya shughuli kati ya makampuni, bei za uhamisho zimekuwa suala muhimu kwa makampuni ya kimataifa na usimamizi wa kodi.