Transfer Pricing Guideline 2025

The tax team of Unified Tax and Technology Businesses has prepared the Transfer Pricing Guideline 2025 version for you.

What is Transfer Pricing?

Transfer pricing refers to the pricing determined for transactions conducted between related parties (as stated in Article 14-1.2 of the Tax Code). These prices should align with those established in comparable transactions conducted under similar conditions between independent parties. In other words, transfer pricing applies to transactions (e.g., sale of goods or provision of services) between related parties.

The price used should match the one that would have been applied if the transaction had occurred between independent entities with no connection. The goal is to prevent related parties from using prices that deviate from market value, thereby avoiding tax evasion.

You can review the guidelines in the PDF.