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Special Report

November 7, 2018

Previous Issues:  Days: < 18 15 07 16 20 > 

 

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legislation

    TRANSFER PRICING (NOVEMBER 2018)

    PwC Georgia

    TRANSFER PRICING IN GEORGIA – ARE YOU TRADING AT ARM’S LENGTH?

    What does the term “arm’s length” mean to you? The term is frequently used to describe the commercial and financial relations between independent parties when they engage in trading activities, and is usually synonymous with market conditions. However, when companies forming part of the same multinational group enter into intra-group transactions with each other, the commercial and financial conditions of the arrangement might be more in favor of one of the parties to the transaction.


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