Transfer pricing

{
  "id": "MLC-T-INS-003752",
  "term": "Transfer pricing",
  "field": "Insurance and risk management",
  "definition": "The method of setting prices for goods, services, or intellectual property exchanged between related entities within the same multinational organization. In insurance, it applies to transactions between a captive insurer and its affiliates for reinsurance or direct coverage. These prices must adhere to arm's length principles to satisfy tax and regulatory authorities.",
  "url": "https://mlchart.com/terminology/insurance/transfer-pricing/"
}