Transfer Pricing

The pricing level at which goods are sold between related entities, subsidiary to parent. Transfer pricing has been an area of considerable interest to customs authorities, inasmuch as such sales are often suspected of being manipulated by the parties deliberately to undervalue the goods for […]

Multinational Enterprise

Resources See Also Enterprise Joint Enterprise Joint Venture

Tax Avoidance

Tax Avoidance Definition Tax avoidance may be defined as the act of reducing taxation, it is about getting round the law to minimice a tax impact of any operation. Through tax avoidance, a taxpayer takes advantage of all legal opportunities to reduce his or her tax liability. An […]