> as lemmas

1971 D. C. Hague Managerial Econ. (rev. ed.) iii. x. 220 The problem of how to price a product as it leaves one department for another—the problem of transfer pricing—is one that has troubled accountants and managers for many years.

1979 Abacus (Sydney) XV. 3 International transfer pricing is concerned with the pricing of goods and services transferred between a company's domestic divisions and foreign subsidiaries or among those foreign subsidiaries themselves.