Transfer Pricing in Industries

November 21, 2022


Transfer Pricing can be defined as the value assigned to related party transactions. It is also defined as the pricing a company assigns to physical goods, intangible property, and/or services provided to its related parties.

Transfer pricing has been legalized (introduced or ordered) in different business sectors in recent years due to the industrial growth that countries have experienced in recent decades.

Therefore, there will be a great diversity of transactions established between companies and their related parties due to the diversity of business lines and needs to be covered in the market.

Transfer Pricing and Several Transactions by Industry

Within this great diversity, companies will be divided into two large groups:

Trading companies

The main characteristic of trading companies is that the goods must not be modified or transformed.

Within this sector, we can enter companies of:

  • Wholesale
  • Retail

Value-Added companies

This category includes companies that provide services, manufacture, or manufacture.

Within this sector, we can enter companies of:

  • Financial services
  • Advisory services
  • Transportation
  • Telecommunications
  • Manufacturing companies


Therefore, the needs and transactions they establish with their related parties will have different characteristics and terms than the others. TPC GROUP is a firm specialized in various industries in which we are experienced, as well as trained personnel to prepare the various transfer pricing reports with the highest quality standards.