from the conferences organized by TANGER Ltd. provisional website
The article deals with the ways of the most accurate calculation in the intercompany prices of the cooperating centres activities, which transmit their activities in such a way that transfer cycles occur. Examples include mutual transfers of Maintenance and Energy centres, where activities is transferred from Maintenance to Energy and also from Energy to Maintenance centre . In this article, the transfer prices are considered on the basis of their own costs.Keywords: Transfer pricing, intercompany activities transfer, custom costs, supporting centres, final centres, primary costs, secondary costs
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