TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

TRANSFER PRICING [2 records]

Record 1 2007-05-28

English

Subject field(s)
  • Pricing Theory
DEF

The pricing policy of a company as various products (often semifinished) move from one division of a company to another. Thus the internal price that is charged the "buying" division.

French

Domaine(s)
  • Théorie des prix
OBS

Il s'agit ici de la tarification dans les grandes entreprises à multiples établissements complémentaires, des échanges qu'ils effectuent entre eux.

Spanish

Save record 1

Record 2 1994-01-30

English

Subject field(s)
  • Pricing Theory

French

Domaine(s)
  • Théorie des prix
OBS

Dans un rapport d'un groupe de travail de l'OCDE.

OBS

Source : Paul Dick, chef de la Division de l'impôt des entreprises, Direction de la politique de l'impôt du ministère des Finances.

Spanish

Save record 2

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