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Commercial transactions Edit
A transfer price is the price, adopted for bookkeeping purposes, which is used to value transactions between affiliated enterprises integrated under the same management at artificially high or low levels in order to effect an unspecified income payment or capital transfer between those enterprises.
U.S. copyright law Edit
|“|| (A) is, subject to subparagraph (B) —
(B) shall, in a case in which the transferor and transferee are related entities or within a single entity, not be less than a reasonable arms-length price under the principles of the regulations adopted pursuant to section 482 of the Internal Revenue Code of 1986, or any successor provision to such section.”
- ↑ 17 U.S.C. §1001(12).