Intercompany Transactions

Intercompany Transactions

About Intercompany Transactions:

Intercompany Transactions or Intercorporate Transactions are transactions between members of an affiliated group filing a consolidated return; gain or loss is deferred until a property is disposed of outside the group. For INTERCOMPANY PRICING, see: “Transfer pricing”.

intercompany Dividends in the U.S. and other Developed Countries International Tax Meaning

Dividends distributed between two companies (domestic or foreign) arising from a shareholding or participation in the capital of the paying company.

See Dividend in the American Legal Encyclopedia and Dividend in the World Legal Encyclopedia.

See Transfer Pricing in the United States Encyclopedia of Law and Transfer Pricing in the International Encyclopedia of Law.


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