Transfer Pricing

Arm’s-Length Price
The price at which two unrelated parties would agree upon for a transaction free of any duress, used especially for taxation and transfer pricing purposes.
Base Erosion and Profit Shifting (BEPS)
An analysis of Base Erosion and Profit Shifting (BEPS), focusing on the multinational corporate strategies to minimize tax liabilities by shifting profits to low-tax jurisdictions.
Unitary Taxation
A system of taxing firms operating in several countries based on a country’s share in their total operations.