Baseda ona whata Ia remembera froma mya pasta classes,a transfera pricinga isa aa
practicea thata companiesa usea toa reducea theira taxa liabilitiesa bya
transferringa theira productsa anda servicesa froma thea Uniteda Statesa toa
othera countries.a Despitea havinga reada thisa week'sa articlea before,a Ia finda
thea concepta toa bea justa asa perplexinga asa ita wasa aa yeara ora twoa ago.a Ina mya
opinion,a ita isa unfaira fora businessesa toa relocatea everythinga toa anothera
countrya solelya toa avoida payinga taxes.
Toa ensurea accuratea reportinga anda preventa taxa evasion,a thea IRSa hasa thea
authoritya toa adjusta thea income,a deductions,a credits,a ora allowancesa ofa
frequentlya manageda taxpayersa undera Sectiona 482a ofa thea Code.a Thisa
sectiona requiresa thata anya pricesa chargeda betweena affiliatesa ina ana
intercompanya transactiona involvinga thea transfera ofa goods,a services,a ora
intangiblesa shoulda bea comparablea toa thosea thata woulda havea beena
achieveda ifa uncontrolleda taxpayersa hada entereda thea samea transactiona
undera thea samea circumstancesa (Transfera pricing,a n.d.).
Reference
Transfera pricing.a Internala Revenuea Service.a (n.d.).a
https://www.irs.gov/businesses/international-businesses/transfer-
pricing
