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CRA Controlled Subject Vocabulary (CRACSV)

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transfer pricing
Francais
prix de transfert
Used For
transfer price
Broader Term
international trade
Related Term
advance pricing arrangements
agreements
mutual agreement procedures
non-arm's length transactions
non-residents
transactions
Scope Note
The price at which parties trade services, tangible property, and intangible property across international borders. (transfer price)  


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Date modified:
2006-12-15
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