Question
हस्तांतरण मूल्य निर्धारण (Transfer Pricing) की तकनीक को उपयुक्त उदाहरण की सहायता से समझाइए।
Answer :
Word Count : 240
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Skip in 10
हस्तांतरण मूल्य निर्धारण (Transfer Pricing) वह प्रक्रिया है जिसके माध्यम से एक बहुराष्ट्रीय कंपनी अपने विभिन्न देशों में स्थित सहायक कंपनियों के बीच माल, सेवाएँ या अधिकारों का मूल्य तय करती है। इसका मुख्य उद्देश्य यह सुनिश्चित करना है कि आंतरिक लेन-देन में सही मूल्य निर्धारित हो और कर योग्य लाभों का सही वितरण हो।
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