Transfer pricing
type: Concept
related: Income shifting
related: Cost allocation
related: Outsourcing
related: Consolidated financial statements
related: Opportunity cost
related: Profit center
alternative label: Transfer price
alternative label: Pretiale Lenkung @de
alternative label: Lenkungsorientierte Verrechnungspreise @de
alternative label: Märkte in Unternehmen @de
alternative label: Indirekte Betriebslenkung @de
alternative label: Arm's length principle
alternative label: Pretiale Betriebslenkung @de
alternative label: Lenkpreise @de
alternative label: Konzernverrechnungspreis @de
alternative label: Verrechnungspreissystem @de
alternative label: Transferpreis @de
alternative label: Schattenpreis des Betriebs @de
alternative label: Unternehmensinterne Märkte @de
alternative label: Pretiale Steuerung @de
preferred label: Verrechnungspreis @de
broader: Cost accounting
broader: Choice of organizational form and location
type: Descriptor
gvkppn: 09139533X
is in scheme: STW Thesaurus for Economics

Income shifting
preferred label: Gewinnverlagerung @de
type: Descriptor
type: Concept
related: Transfer pricing

Cost allocation
preferred label: Kostenverrechnung @de
type: Descriptor
type: Concept
related: Transfer pricing

Outsourcing
type: Descriptor
type: Concept
related: Transfer pricing

Consolidated financial statements
preferred label: Konzernabschluss @de
type: Descriptor
type: Concept
related: Transfer pricing

Opportunity cost
preferred label: Opportunitätskosten @de
type: Descriptor
type: Concept
related: Transfer pricing

Profit center
preferred label: Profit Center @de
type: Descriptor
type: Concept
related: Transfer pricing

Cost accounting
notation: B.03.02.01
label: Kosten- und Leistungsrechnung @de
preferred label: B.03.02.01 Kosten- und Leistungsrechnung @de
preferred label: B.03.02.01 Cost accounting
type: Thsys
type: Concept
narrower: Transfer pricing

Choice of organizational form and location
notation: B.08.02
label: Rechtsform- und Standortwahl @de
preferred label: B.08.02 Rechtsform- und Standortwahl @de
preferred label: B.08.02 Choice of organizational form and location
type: Thsys
type: Concept
narrower: Transfer pricing

STW Thesaurus for Economics
type: Dataset
preferred label: Standard-Thesaurus Wirtschaft @de
type: ConceptScheme

has related
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.
comment: skos:related is disjoint with skos:broaderTransitive

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:altLabel is the class of RDF plain literals.

Concept
type: Class

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

Descriptor
type: Class

has broader
sub property of: broaderTransitive
definition: Relates a concept to a concept that is more general in meaning.
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).