&quot; Transfer pricing is the area of law, accounting and economics that is concerned with ensuring that prices charged between associated enterprises [such as companies in the same group] for the transfer of goods, services and intangible property are in accordance with the arm &apos; s length principle.
&quot; Transfer pricing is the area of law, accounting and economics that is concerned with ensuring that prices charged between associated enterprises [such as companies in the same group] for the transfer of goods, services and intangible property are in accordance with the arm &apos; s length principle.