Transfer Pricing

  • Transfer Pricing Related Party

    OT Fact Sheet: Origin Certification Requirements QUESTION: Our company in the USA ships product X to our related subsidiary in Canada, and for this example, we will assume the price on the commercial invoice is $110 (100 Costs + 10% profit). Our subsidiary sells product X to customers in Canada and makes a 40% profit, […]

  • Transfer Pricing Adjustments

    OT Fact Sheet: Origin Certification Requirements QUESTION: Are rebates or discounts that occur before the importation considered “Transfer Pricing Adjustments”? One of our related entities in China has a rebate program with the parent company in the USA, but the rebates/discounts are determined before the importation.  In other words, the price declared on the 7501 […]

  • ANSWERS TO Question on Transfer Pricing Adjustments

    QUESTION: Are rebates or discounts that occur before the importation considered “Transfer Pricing Adjustments”? One of our related entities in China has a rebate program with the parent company in the USA, but the rebates/discounts are determined before the importation.  In other words, the price declared on the 7501 is correct based on the rebate/discount agreed. Since […]