TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PRIX CESSION INTERNE [8 records]
Record 1 - internal organization data 2007-05-28
Record 1, English
Record 1, Subject field(s)
- Pricing Theory
Record 1, Main entry term, English
- transfer pricing
1, record 1, English, transfer%20pricing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 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. 2, record 1, English, - transfer%20pricing
Record 1, French
Record 1, Domaine(s)
- Théorie des prix
Record 1, Main entry term, French
- établissement des prix de cession interne
1, record 1, French, %C3%A9tablissement%20des%20prix%20de%20cession%20interne
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- fixation des prix de cession interne 2, record 1, French, fixation%20des%20prix%20de%20cession%20interne
correct, feminine noun
- établissement des prix de cession 3, record 1, French, %C3%A9tablissement%20des%20prix%20de%20cession
correct, masculine noun
- fixation des prix de cession 1, record 1, French, fixation%20des%20prix%20de%20cession
correct, feminine noun
- établissement des prix de facturation interne 1, record 1, French, %C3%A9tablissement%20des%20prix%20de%20facturation%20interne
correct, masculine noun
- fixation des prix de facturation interne 1, record 1, French, fixation%20des%20prix%20de%20facturation%20interne
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Il s’agit ici de la tarification dans les grandes entreprises à multiples établissements complémentaires, des échanges qu’ils effectuent entre eux. 4, record 1, French, - %C3%A9tablissement%20des%20prix%20de%20cession%20interne
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2007-04-23
Record 2, English
Record 2, Subject field(s)
- Corporate Economics
- Foreign Trade
- Financial Accounting
Record 2, Main entry term, English
- transfer price
1, record 2, English, transfer%20price
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Price between a corporation and its subsidiary or within a corporation (opposite of arm's length price). 2, record 2, English, - transfer%20price
Record 2, French
Record 2, Domaine(s)
- Économie de l'entreprise
- Commerce extérieur
- Comptabilité générale
Record 2, Main entry term, French
- prix de cession interne
1, record 2, French, prix%20de%20cession%20interne
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- coût de cession 2, record 2, French, co%C3%BBt%20de%20cession
correct, masculine noun
- prix de cession 3, record 2, French, prix%20de%20cession
correct, masculine noun
- prix de facturation interne 4, record 2, French, prix%20de%20facturation%20interne
correct, masculine noun
- prix de transfert 5, record 2, French, prix%20de%20transfert
avoid, anglicism
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Valeur conventionnelle demandée par un secteur de l’entreprise en échange d’un produit livré ou d’un service rendu à un autre secteur de la même entreprise. 6, record 2, French, - prix%20de%20cession%20interne
Record number: 2, Textual support number: 1 CONT
Les cessions de produits ou services entre divisions d’une même entreprise, ou entre établissements d’un même groupe, peuvent être regroupées sous l'expression générique de «cessions internes». [La] détermination du prix de cession interne entre établissements peut être influencée par des considérations générales(notamment fiscales) [...] 7, record 2, French, - prix%20de%20cession%20interne
Record 2, Key term(s)
- prix de cession entre établissements
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Economía empresarial
- Comercio exterior
- Contabilidad general
Record 2, Main entry term, Spanish
- precio de cesión
1, record 2, Spanish, precio%20de%20cesi%C3%B3n
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- precio de transferencia 2, record 2, Spanish, precio%20de%20transferencia
correct, masculine noun
- precio de transferencia interna 3, record 2, Spanish, precio%20de%20transferencia%20interna
correct, masculine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Precio acordado entre secciones de una misma empresa o empresas de un grupo para transferir los productos y poder calcular el resultado económico de cada sección. Se debe tomar como base el precio de mercado, pero la negociación interna es difícil. Por razones fiscales (empresa con pérdidas, multinacionales), a veces se provocan beneficios o pérdidas ficticias utilizando el precio de cesión. 4, record 2, Spanish, - precio%20de%20cesi%C3%B3n
Record number: 2, Textual support number: 1 OBS
precio de cesión: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 5, record 2, Spanish, - precio%20de%20cesi%C3%B3n
Record 3 - internal organization data 2006-10-14
Record 3, English
Record 3, Subject field(s)
- Market Prices
Record 3, Main entry term, English
- negotiated price
1, record 3, English, negotiated%20price
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
A price arrived at as a result of negotiations between the buyer and the seller. 2, record 3, English, - negotiated%20price
Record 3, French
Record 3, Domaine(s)
- Prix (Commercialisation)
Record 3, Main entry term, French
- prix négocié
1, record 3, French, prix%20n%C3%A9goci%C3%A9
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Prix résultant d’un accord entre le vendeur et l’acheteur. 2, record 3, French, - prix%20n%C3%A9goci%C3%A9
Record number: 3, Textual support number: 1 OBS
Ce terme est particulièrement employé pour désigner le prix de cession interne obtenu par voie de négociations entre les parties intéressées au sein d’un même groupe. 2, record 3, French, - prix%20n%C3%A9goci%C3%A9
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1995-09-14
Record 4, English
Record 4, Subject field(s)
- Various Proper Names
- Taxation
Record 4, Main entry term, English
- Transfer Pricing and Competent Authority 1, record 4, English, Transfer%20Pricing%20and%20Competent%20Authority
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Appellations diverses
- Fiscalité
Record 4, Main entry term, French
- Prix de cession interne et autorités compétentes
1, record 4, French, Prix%20de%20cession%20interne%20et%20autorit%C3%A9s%20comp%C3%A9tentes
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Source(s) : Impôt 1. 1, record 4, French, - Prix%20de%20cession%20interne%20et%20autorit%C3%A9s%20comp%C3%A9tentes
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1994-10-18
Record 5, English
Record 5, Subject field(s)
- Taxation
Record 5, Main entry term, English
- transfer pricing methodology 1, record 5, English, transfer%20pricing%20methodology
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record 5, French
Record 5, Domaine(s)
- Fiscalité
Record 5, Main entry term, French
- méthode d’établissement des prix de cession interne
1, record 5, French, m%C3%A9thode%20d%26rsquo%3B%C3%A9tablissement%20des%20prix%20de%20cession%20interne
feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Expression utilisée par la Direction générale des programmes d’impôt internationaux, Revenu Canada (Impôt). 1, record 5, French, - m%C3%A9thode%20d%26rsquo%3B%C3%A9tablissement%20des%20prix%20de%20cession%20interne
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1993-11-08
Record 6, English
Record 6, Subject field(s)
- Legal Documents
- Taxation
Record 6, Main entry term, English
- US Regulation 482 1, record 6, English, US%20Regulation%20482
Record 6, Abbreviations, English
Record 6, Synonyms, English
- Regulation 482 of the Internal Revenue Code 1, record 6, English, Regulation%20482%20of%20the%20Internal%20Revenue%20Code
Record 6, Textual support, English
Record 6, French
Record 6, Domaine(s)
- Documents juridiques
- Fiscalité
Record 6, Main entry term, French
- article 482 du Internal Revenue Code des É.-U.
1, record 6, French, article%20482%20du%20Internal%20Revenue%20Code%20des%20%C3%89%2E%2DU%2E
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Article qui traite des prix de cession interne et de la méthode du profit comparable [MPC]. 1, record 6, French, - article%20482%20du%20Internal%20Revenue%20Code%20des%20%C3%89%2E%2DU%2E
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1993-02-15
Record 7, English
Record 7, Subject field(s)
- Position Titles
- Taxation
Record 7, Main entry term, English
- Advance Pricing Officer 1, record 7, English, Advance%20Pricing%20Officer
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Titres de postes
- Fiscalité
Record 7, Main entry term, French
- Agent des ententes anticipées en matière de prix de cession interne 1, record 7, French, Agent%20des%20ententes%20anticip%C3%A9es%20en%20mati%C3%A8re%20de%20prix%20de%20cession%20interne
Record 7, Abbreviations, French
- AEAPCI 2, record 7, French, AEAPCI
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Titre de poste tiré d’un document de la Section de l’administration des conventions fiscales (RCI). 1, record 7, French, - Agent%20des%20ententes%20anticip%C3%A9es%20en%20mati%C3%A8re%20de%20prix%20de%20cession%20interne
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1985-01-28
Record 8, English
Record 8, Subject field(s)
- Trade
Record 8, Main entry term, English
- intra-firm trade 1, record 8, English, intra%2Dfirm%20trade
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 CONT
Intra-firm trade may be less responsive to changes in relative prices than is arm's length trade. 1, record 8, English, - intra%2Dfirm%20trade
Record number: 8, Textual support number: 1 OBS
Intra: Within. 2, record 8, English, - intra%2Dfirm%20trade
Record 8, French
Record 8, Domaine(s)
- Commerce
Record 8, Main entry term, French
- commerce interne
1, record 8, French, commerce%20interne
proposal, masculine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 OBS
Créé sur le modèle de "prix de cession interne" :Prix demandé par un secteur de l'entreprise pour un produit livré ou un service rendu à un autre secteur de la même entreprise(...)(ICCAD, 1982, p. 515). 1, record 8, French, - commerce%20interne
Record 8, Spanish
Record 8, Textual support, Spanish
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