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2. Transfer pricing - Wikipedia

   en.wikipedia.org/wiki/Transfer_pricing

   e. Transfer pricing refers to the rules and methods for pricing transactions within and between enterprises under common ownership or control. Because of the potential for cross-border controlled transactions to distort taxable income, tax authorities in many countries can adjust intragroup transfer prices that differ from what would have been ...

3. Transactional net margin method - Wikipedia

   en.wikipedia.org/.../Transactional_net_margin_method

   The transactional net margin method (TNMM) in transfer pricing compares the net profit margin of a taxpayer arising from a non- arm's length transaction with the net profit margins realized by arm's length parties from similar transactions; and examines the net profit margin relative to an appropriate base such as costs, sales or assets. This ...

4. International taxation - Wikipedia

   en.wikipedia.org/wiki/International_taxation

   Arm's length principle: It is a key concept of most transfer pricing rules, that prices charged between related enterprises should be those which would be charged between unrelated parties dealing at arm's length. Most sets of rules prescribe methods for testing whether prices charged should be considered to meet this standard.

5. Base erosion and profit shifting - Wikipedia

   en.wikipedia.org/wiki/Base_erosion_and_profit...

   See also: Base erosion and profit shifting (OECD project) The 2012 G20 Los Cabos summit tasked the OECD to develop a BEPS Action Plan, [ 60 ][ 61 ] which 2013 G-20 St. Petersburg summit approved. [ 62 ] The project is intended to prevent multinationals from shifting profits from higher- to lower-tax jurisdictions. [ 63 ]

6. Arm's length principle - Wikipedia

   en.wikipedia.org/wiki/Arm's_length_principle

   It is also one of the key elements in international taxation as it allows an adequate allocation of profit taxation rights among countries that conclude double tax conventions, through transfer pricing, among each other. Transfer pricing and the arm's length principle were one of the focal points of the base erosion and profit shifting (BEPS ...

7. Dumping (pricing policy) - Wikipedia

   en.wikipedia.org/wiki/Dumping_(pricing_policy)

   Dumping, in economics, is a form of predatory pricing, especially in the context of international trade. It occurs when manufacturers export a product to another country at a price below the normal price with an injuring effect. The objective of dumping is to increase market share in a foreign market by driving out competition and thereby ...