The price at which one unit of a firm sells goods or services to another unit of the same firm. Bloomberg Financial Dictionary
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transfer price UK US noun [C] FINANCE, ACCOUNTING, TAX
► an amount of money charged by one department in a company to supply goods or services to another department in the same company, or from one company to another in a group: »
Some firms use transfer prices as a way of moving profits into ""low-tax"" countries.
Financial and business terms. 2012.