transfer pricingnoun [ U ]
ukusFINANCE, ACCOUNTING, TAXan activity that involves one department in a company (or one company) charging another department in the same company (or another company in the same group) for supplying goods or services:
Concern has been expressed at how so-called "transfer pricing" techniques are deployed by large corporations in order to make their profits seem lower than they really are.
transfer pricing rules/regulations/practices