Transfer pricing represents the price that relevant parties[1] transact with each other for goods and services provided. It allows the establishment of prices for goods and services exchanged between a subsidiary or commonly controlled companies which are part of the same corporation. Transfer pricing can make tax savings for corporations, although tax authorities may debate the claims.
移轉對價表示雙方就所提供的商品和服務進行交易的價格，它允許子公司或同一公司相關企業建立交易商品和服務的價格。移轉對價可為公司節稅，但稅務單位可對節稅一事進行調查確認。
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[1] According to section 71 Bis of TP Law, the relevant parities can be defined as “An entity holds shares or is a partner of the other entity, either directly or indirectly, not less than 50 percent of the other entity’s total capital”.
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