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Transfer Pricing (Portuguese Version, Brazil)
Ormazabal Sánchez, Gaizka; Soler Vila, EduardoNota técnica CN-227-PBContabilidad y controlIn multidivisional companies, it is common to transfer products among divisions. For example, some divisions specialize in manufacturing intermediate products, which are then transferred to other divisions specialized in finished products. The price the manufacturing division charges other divisions for the intermediate product is called the "transfer price." Although internal transfers may seem irrelevant because they do not directly affect corp...Desde 8,20 €