トランスファー・プライスについての定義です。国際間の同一企業グループ間の取引における取引のプライスで、二国間の税率の差が問題となることが多いようです。
A transfer price is the price charged by one subunit of a firm to another. When the subsidiary-buyer is in a foreign country, the higher the transfer, the higher the potential tariffs. However, the tax levied on a subsequent sale by the subsidiary will be lower because of its higher acquisition cost.