Mar 7, 2018 19:24
6 yrs ago
4 viewers *
English term
Poland
level of management services
English to Polish
Bus/Financial
Economics
TRANSFER PRICING POLICY
Each entity invoices its own management services with a 4% mark‑up while the previous level of management services are only recharged at cost to the next level.
Proszę również o pomoc w zrozumieniu zdania.
Each entity invoices its own management services with a 4% mark‑up while the previous level of management services are only recharged at cost to the next level.
Proszę również o pomoc w zrozumieniu zdania.
Proposed translations
(Polish)
| 4 | zakres usług menedżerskich |
Roman Kozierkiewicz
|
| 3 | poziom usług kierowniczych |
Frank Szmulowicz, Ph. D.
|
Proposed translations
6 hrs
Frank Szmulowicz, Ph. D.
United States
United States
Native in English
&
Polish
United States
On time, on target, on budget.
Native in: English 
, Polish
Works in: Polish to English, English to Polish, Russian to Polish, and 1 more.
Related KudoZ points
:
131
poziom usług kierowniczych
IMHO
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Note added at 6 hrs (2018-03-08 02:20:34 GMT)
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WHAT IS TRANSFER PRICING?
A transfer price is the price charged between related parties (e.g., a parent company and its controlled foreign corporation) in an intercompany transaction. Although intercompany transactions are eliminated when consolidating the financial results of controlled foreign corporations and their domestic parents, for tax purposes such entities are not consolidated (Sec. 1504(b)(3)), and the transactions are therefore not eliminated. Transfer prices directly affect the allocation of groupwide taxable income across national tax jurisdictions. Hence, a company’s transfer-pricing policies can directly affect its after-tax income to the extent that tax rates differ across national jurisdictions.
https://www.journalofaccountancy.com/issues/2013/oct/2013772...
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Note added at 7 hrs (2018-03-08 02:27:49 GMT)
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Any transfers of economic value among related parties must meet the requirements of Sec. 482. Not only does it apply to the transfer of tangible goods (e.g., a foreign manufacturing unit sells its output to a U.S. distributor, both owned by a U.K. parent company), but also to intercompany services performed. Provision of intragroup services (e.g., call center support, development of marketing plans, and legal and accounting services), intragroup financing, and the use of intellectual property legally owned by a particular group member are all examples of transactions subject to scrutiny under Sec. 482.
Determining a company’s transfer prices requires identifying where value is created in an organization and transferred across group members.
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Note added at 6 hrs (2018-03-08 02:20:34 GMT)
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WHAT IS TRANSFER PRICING?
A transfer price is the price charged between related parties (e.g., a parent company and its controlled foreign corporation) in an intercompany transaction. Although intercompany transactions are eliminated when consolidating the financial results of controlled foreign corporations and their domestic parents, for tax purposes such entities are not consolidated (Sec. 1504(b)(3)), and the transactions are therefore not eliminated. Transfer prices directly affect the allocation of groupwide taxable income across national tax jurisdictions. Hence, a company’s transfer-pricing policies can directly affect its after-tax income to the extent that tax rates differ across national jurisdictions.
https://www.journalofaccountancy.com/issues/2013/oct/2013772...
--------------------------------------------------
Note added at 7 hrs (2018-03-08 02:27:49 GMT)
--------------------------------------------------
Any transfers of economic value among related parties must meet the requirements of Sec. 482. Not only does it apply to the transfer of tangible goods (e.g., a foreign manufacturing unit sells its output to a U.S. distributor, both owned by a U.K. parent company), but also to intercompany services performed. Provision of intragroup services (e.g., call center support, development of marketing plans, and legal and accounting services), intragroup financing, and the use of intellectual property legally owned by a particular group member are all examples of transactions subject to scrutiny under Sec. 482.
Determining a company’s transfer prices requires identifying where value is created in an organization and transferred across group members.
18 hrs
zakres usług menedżerskich
Dictionary of Business Terms (II wyd.)
Discussion