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    <title>Transfer Pricing on CompPress Blog — Transfer Pricing Insights</title>
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      <title>What Is Transfer Pricing? A Guide for Foreign-Owned US Subsidiaries</title>
      <link>https://blog.comp-press.com/blog/what-is-transfer-pricing/</link>
      <pubDate>Fri, 10 Apr 2026 00:00:00 +0000</pubDate>
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      <description>&lt;h2 id=&#34;what-is-transfer-pricing&#34;&gt;What Is Transfer Pricing?&lt;/h2&gt;&#xA;&lt;p&gt;Transfer pricing refers to the pricing of transactions between &lt;strong&gt;related entities&lt;/strong&gt; within a multinational enterprise (MNE) group. When a US subsidiary buys goods from its German parent, licenses technology from a Japanese affiliate, or receives management services from a UK holding company, the prices for these intercompany transactions are governed by transfer pricing rules.&lt;/p&gt;&#xA;&lt;p&gt;The core principle is straightforward: intercompany prices must reflect what &lt;strong&gt;independent, unrelated parties&lt;/strong&gt; would agree to under comparable circumstances. This is called the &lt;strong&gt;arm&amp;rsquo;s length principle&lt;/strong&gt;, and it forms the foundation of transfer pricing regulations worldwide.&lt;/p&gt;</description>
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      <title>How to Select Comparable Companies for Your Benchmarking Study</title>
      <link>https://blog.comp-press.com/blog/how-to-select-comparable-companies/</link>
      <pubDate>Fri, 03 Apr 2026 00:00:00 +0000</pubDate>
      <guid>https://blog.comp-press.com/blog/how-to-select-comparable-companies/</guid>
      <description>&lt;h2 id=&#34;why-comparable-company-selection-matters&#34;&gt;Why Comparable Company Selection Matters&lt;/h2&gt;&#xA;&lt;p&gt;The comparable company search is the &lt;strong&gt;backbone of any transfer pricing benchmarking study&lt;/strong&gt;. The companies you select as comparables directly determine the arm&amp;rsquo;s length range — and by extension, whether your intercompany pricing will be considered compliant by tax authorities.&lt;/p&gt;&#xA;&lt;p&gt;A well-executed comparable search demonstrates that your transfer pricing is consistent with what independent parties achieve under similar circumstances. A poorly executed search creates vulnerabilities that tax authorities will exploit during audits.&lt;/p&gt;</description>
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