Transfer pricing  

Verrechnungspreis   (german)

used for: Transfer price, Arm's length principle

also used for: Transactional net margin method, TNMM, Profit split method, Intercompany pricing

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

=	Verrechnungspreis   (from GND)
=	Pretiale Lenkung   (from GND)
~	Lenkpreis   (from GND)
~	Fremdvergleichspreis   (from GND)
=	transfer price   (from Wikidata)
>	Arm's length principle   (from Wikidata)
>	Pretiale Lenkung   (from Wikidata)
=	Transfer price   (from DBpedia)
=	transfer pricing   (from EuroVoc)

Persistent Identifier (for bookmarking and linking)

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