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Corporate Compliance Insights

As businesses expand across borders, they must understand the complexities of transactions between divisions, subsidiaries and companies that are under the same ownership but operate in different tax jurisdictions.

As businesses expand, they must sort out the complexities of transactions between divisions, subsidiaries and companies that are under the same ownership but operate in different tax jurisdictions. As entity makeups become more complex and businesses span ever more jurisdictions, transfer pricing — determining the price charged for goods and services exchanged between these smaller entities — becomes more difficult. Here are a couple of simple lessons to orient yourself for this complicated task.