On Friday 13 March 2020, The Tax Institute’s Senior Tax Counsel: Bob Deutsch published his weekly ‘Report’ in its newsletter: TaxVine (#9) entitled: TRANSFER PRICING – A simple topic; some complex solutions!. It is a simplified explanation of ‘transfer pricing’, which is a reference to a means by which multi-national groups can ‘transfer’ profits – by setting prices at which goods or services are provided, between group members, across country borders.
See below for details.
