transfer pricing
B2CEFR level
65/100Rarity: rare
TechnicalRegister
Law phrase
The rules governing the prices charged on transactions between associated enterprises within a multinational group.
The transfer pricing adjustment increased the UK subsidiary's taxable profits by several million pounds.
Business noun
The internal prices set on cross-border transactions between arms of the same company.
Aggressive transfer pricing parks the group's profits wherever the tax rate is lowest.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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