Transfer pricing: Concept and management of the different issues

Transfer pricing represents the price level charged by a parent company for a transaction with a company of the same group (subsidiary). Beyond the sale of products, the term "transfer pricing" is also used for all intra-group services: sharing of certain common costs between several companies in the group (general administration or head office costs), provision of persons or goods, patent or trademark royalties, financial relations, services rendered by a group company to other companies, etc.

Autorentext

Monaem FATTOUCH, nato il 20/11/1985 a MATMATA, nuovo, titolare di un master professionale in tecniche contabili e fiscali presso l'ISG Gabes, consulente fiscale autorizzato dal Ministero delle Finanze, membro della Camera nazionale dei consulenti fiscali in Tunisia, responsabile contabile e finanziario presso Mena Capital Partners.