The basis for intercompany transfer pricing, which is the price that unrelated parties would have arrived at for the same transaction, is called competitive parity pricing.

Name: The basis for intercompany transfer pricing, which is the price that unrelated parties would have arrived at for the same transaction, is called competitive parity pricing.
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Quizplus · Accepted Answer

The basis for intercompany transfer pricing is called the "arm's length principle," not competitive parity pricing.

The Basis for Intercompany Transfer Pricing, Which Is the Price