Transfer Pricing
Transfer pricing is the method used to determine prices for goods, services, or intellectual property exchanged between related entities within a multinational group. It ensures transactions reflect market value and comply with international tax regulations, preventing tax avoidance through artificial profit shifting.
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Trade Discount
A trade discount is a price reduction offered by sellers to buyers, usually wholesalers or repeat customers, for bulk purchases…
Trust Account
A trust account is a special bank account where funds are held by one party for the benefit of another.…
Trade Receivables
Trade receivables are the amounts customers owe to a company for goods or services sold on credit. They are recorded…
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