Translation glossary: Transfer Pricing

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Additive approach가산적 방식 
angol - koreai
Advance Pricing Arrangement정상가격산출방법 사전승인제도, APA 
angol - koreai
Allocation key배부기준 
angol - koreai
Arm’s length price정상가격 
angol - koreai
Arm’s length principle독립기업원칙 
angol - koreai
Arm\'s length range정상가격 범위, 정상거래가격 범위 
angol - koreai
Comparability비교가능성 
angol - koreai
Comparability adjustment비교가능성 조정 
angol - koreai
Comparability analysis비교가능성 분석 
angol - koreai
Comparability factor비교가능성 요소 
angol - koreai
Comparable Uncontrolled Price method비교가능 제3자 가격방법, CUP 방법 
angol - koreai
Comparable uncontrolled transactions비교가능 제3자 거래 
angol - koreai
Controlled transaction특수관계 거래 
angol - koreai
Corresponding adjustment대응조정 
angol - koreai
Cost contribution arrangement원가분담약정 
angol - koreai
Cost Plus Method원가가산방법, CPM 
angol - koreai
Country-by-Country Report국가별보고서, CbCR 
angol - koreai
Deductive approach차감적 방식 
angol - koreai
Downward adjustment감액경정 
angol - koreai
External comparables외부 비교대상 
angol - koreai
Internal comparables내부 비교대상 
angol - koreai
Local file개별기업보고서 
angol - koreai
Management fee경영자문료 
angol - koreai
Master file통합기업보고서 
angol - koreai
Mutual Agreement Procedure상호합의절차, MAP 
angol - koreai
Permanent establishment고정사업장 
angol - koreai
Profit Split Method이익분할방법, PSM 
angol - koreai
Qualitative criteria질적기준 
angol - koreai
Quantitative criteria양적기준 
angol - koreai
Resale Price Method재판매가격방법, RPM 
angol - koreai
Residual profit split method잔여이익분할방법 
angol - koreai
Rollback소급적용 
angol - koreai
Tested party분석대상기업 
angol - koreai
Transactional Net Margin Method거래순이익률방법, TNMM 
angol - koreai
Transfer pricing이전가격 
angol - koreai
Transfer pricing methods정상가격산출방법 
angol - koreai
Upward adjustment증액경정 
angol - koreai
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