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| rdfs | http://www.w3.org/2000/01/rdf-schema# |
| rdf | http://www.w3.org/1999/02/22-rdf-syntax-ns# |
| xsdh | http://www.w3.org/2001/XMLSchema# |
| dbpedia | http://dbpedia.org/resource/ |
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- dbpedia:Transfer_mispricing
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Transfer mispricing, also known as transfer pricing manipulation or fraudulent transfer pricing, refers to trade between related parties at prices meant to manipulate markets or to deceive tax authorities.For example, assume company A, a food grower in Africa, processes its produce through three subsidiaries: X (in Africa), Y (in a tax haven, usually offshore financial centers) and Z (in the United States).