The transfer price<\/strong> (also known as the internal transfer price<\/strong>) corresponds to the selling price<\/strong> applied in a transaction between two economic units or two affiliated companies. From a purely computational standpoint, two main approaches can be distinguished: those based on the cost of the operation<\/strong>, and those based on the market price<\/strong>. The determination of transfer prices therefore raises important strategic questions<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":" The transfer price (also known as the internal transfer price) corresponds to the selling price applied in a transaction between two economic units or two affiliated companies.
It serves to value internal transactions<\/strong>, align the objectives<\/strong> of the associated entities, motivate teams<\/strong>, and optimize both profit and taxation<\/strong>.<\/p>\n
However, when affiliated companies are located in different countries, the OECD<\/strong> has established principles governing how transfer prices should be determined.
These principles aim to ensure compliance with the arm\u2019s length principle<\/strong> and to reduce the risk of tax evasion<\/strong>.<\/p>\n
\nIt serves to value internal transactions, align the objectives of the associated entities, motivate teams, and optimize both profit and taxation.
\nFrom a purely computational standpoint, two main approaches can be distinguished: those based on the cost of the operation, and those based on the market price.
\nHowever, when affiliated companies are located in different countries, the OECD has established principles governing how transfer prices should be determined.
\nThese principles aim to ensure compliance with the arm\u2019s length principle and to reduce the risk of tax evasion.
\nThe determination of transfer prices therefore raises important strategic questions.<\/p>\n","protected":false},"featured_media":53396,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3026,3144],"tags":[11292,11293,11291,11294],"class_list":["post-58388","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-controle-de-gestion","category-management-control","tag-arms-length-principle","tag-internal-transfer-price","tag-oecd","tag-transfer-price","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58388","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58388\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/53396"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58388"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58388"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58388"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}