Transfer Pricing Glossary

Comprehensive definitions of transfer pricing terms, concepts, and methodologies. Your reference guide to TP terminology.

40 Terms

12 Categories

A B C D E F I L M N O P Q R S T W

Browse by Category

Explore transfer pricing terminology organized by topic area

Benchmarking & PLIs

Profit Level Indicators, ranges, and comparability concepts

6 terms

Berry Ratio(BR)Interquartile Range(IQR)Net Cost Plus(NCP)Operating Margin(OM)Return on Assets(ROA)+1 more

Transfer Pricing Methods

CUP, RPM, CPM, TNMM, and Profit Split

3 terms

Comparable Profits Method(CPM)Comparable Uncontrolled Price Method(CUP)Transactional Net Margin Method(TNMM)

Core Concepts

Fundamental transfer pricing principles

11 terms

Arm's Length Principle(ALP)Arm's Length Range Comparable Companies Controlled Transaction DEMPE Functions(DEMPE)+6 more

Documentation

Master File, Local File, CbCR requirements

5 terms

Contemporaneous Documentation Country-by-Country Report(CbCR)Intercompany Agreement Local File Master File

Adjustments

Working capital, comparability, and other adjustments

2 terms

Country Risk Adjustment Working Capital Adjustment(WCA)

Process & Methodology

Screening, analysis, and workflow terms

3 terms

Comparability Analysis Manual Screening Quantitative Screening

Database & Search

Industry codes, independence indicators, and search tools

3 terms

Independence Indicator NACE Code(NACE)SIC Code(SIC)

regulatory

1 term

BEPS Action 13

compliance

2 terms

Documentation Threshold Penalty Protection

methodology

2 terms

Economic Analysis Multi-Year Averaging

restructuring

1 term

Exit Charge

statistics

1 term

Median

All Terms A–Z

Can't Find What You're Looking For?

Our glossary is continuously expanding. For deep-dive guides on specific topics, explore our blog or contact us with suggestions.

Transfer Pricing Glossary

Browse by Category

Benchmarking & PLIs

Transfer Pricing Methods

Core Concepts

Documentation

Adjustments

Process & Methodology

Database & Search

regulatory

compliance

methodology

restructuring

statistics

All Terms A–Z

Arm's Length Principle

Arm's Length Range

BEPS Action 13

Berry Ratio

Comparability Analysis

Comparable Companies

Comparable Profits Method

Comparable Uncontrolled Price Method

Contemporaneous Documentation

Controlled Transaction

Country Risk Adjustment

Country-by-Country Report

DEMPE Functions

Documentation Threshold

Economic Analysis

Exit Charge

Functional Analysis

Independence Indicator

Intercompany Agreement

Interquartile Range

Local File

Manual Screening

Master File

Median

Multi-Year Averaging

NACE Code

Net Cost Plus

Operating Margin

Penalty Protection

Profit Level Indicator

Quantitative Screening

Related-Party Transaction

Return on Assets

Return on Operating Assets

Safe Harbor

SIC Code

Tested Party

Transactional Net Margin Method

Transfer Pricing Policy

Working Capital Adjustment

Can't Find What You're Looking For?

Transfer Pricing Glossary

Browse by Category

Benchmarking & PLIs

Transfer Pricing Methods

Core Concepts

Documentation

Adjustments

Process & Methodology

Database & Search

regulatory

compliance

methodology

restructuring

statistics

All Terms A–Z

Arm's Length Principle

Arm's Length Range

BEPS Action 13

Berry Ratio

Comparability Analysis

Comparable Companies

Comparable Profits Method

Comparable Uncontrolled Price Method

Contemporaneous Documentation