Transfer pricing  

Verrechnungspreis   (german)

used for: Transfer price, Arm's length principle

Related Terms

• Consolidated financial statements    
• Cost allocation    
• Income shifting    
• Opportunity cost    
• Outsourcing    
• Profit center    

Subject Categories

• B.03.02.01 Cost accounting  
• B.08.02 Choice of organizational form and location  

Links to other Thesauri and Vocabularies

=	Pretiale Lenkung   (from GND)
=	Verrechnungspreis   (from GND)
~	Fremdvergleichspreis   (from GND)
~	Lenkpreis   (from GND)
≅	Transfer pricing   (from DBpedia)

Persistent Identifier (for bookmarking and linking)

• http://zbw.eu/stw/descriptor/12796-1