ARTICLE · 27 MAY 2015

Transfer Pricing Presents Risks And Opportunities

MNP LLP

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Businesses that operate globally continue to face complex tax issues, and transfer pricing – the practice of establishing arm's-length prices for related-party cross-border transactions – has become more important than ever.

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Businesses that operate globally continue to face complex tax issues, and transfer pricing – the practice of establishing arm's-length prices for related-party cross-border transactions – has become more important than ever.

When it comes to transfer pricing, I consider the Organization for Economic Co-operation and Development (OECD) Guidelines for Multinational Enterprises my bible. This is where organizations working internationally find everything they need to know about the rules and regulations that govern the complex art of transfer pricing.

Transfer pricing relates to inter-company transactions. When you are moving goods, inventory, people and services around, they have to be priced based on fair market value to determine the profits to report within each country.

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