| Property | Value |
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| rdfs:label | |
| rdfs:comment | - 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.
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| dcterms:subject | |
| dbkwik:itlaw/property/wikiPageUsesTemplate | |
| abstract | - 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.
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