Transfer pricing: Concept and management of the different issues

ISBN-13: 9786204229041 / Angielski / Miękka / 88 str.

Monaem Fattouch

Opis

Transfer pricing represents the price level charged by a parent company for a transaction with a company of the same group (subsidiary). Beyond the sale of products, the term "transfer pricing" is also used for all intra-group services: sharing of certain common costs between several companies in the group (general administration or head office costs), provision of persons or goods, patent or trademark royalties, financial relations, services rendered by a group company to other companies, etc.

O autorze

Fattouch, MonaemMonaem Fattouch tax consultant, born on November 20, 1985, approved by the Ministry of Finance, holder of a master's degree in accounting and tax techniques at the ISG of Gabes, member of the executive board of the national chamber of tax consultants of Tunisia.