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Definition of a Transfer Pricing Policy and Efficiency of Tax Department

01 March 2006


Transfer pricing is a major concern for multinational enterprises. On the tax side, well managed transfer prices enable a correct allocation of resources within the company. Optimal management of transfer prices involves (i) securing risks associated with tax reassessments and (ii), benefiting from the opportunities that suitable transfer price policy may enable. In most cases, the tax department is responsible for tax management of transfer prices. This article aims to show how an effective tax department (first section) enables setting up an efficient transfer pricing policy (second section). 

The English translation and original French version can be downloaded here.

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