Eureka! Institutional Repository

Intra-group transfer pricing (or discrete pricing) refers to the pricing of the movement of various assets (investment goods, intangible assets, fixed assets, services and funds) within an organization or a group. With the growth of multinational companies in recent decades, both in their expansion into many production sectors and their geographic expansion in many countries, the setting of intra-group transaction prices is a primary concern for both the groups themselves and the tax authorities of the countries in which they are active. The purpose of this paper is to present and analyze the policies and methods for calculating intra-group transport prices. The concept of intra-group transactions and the importance of determining the transport price are analyzed at first. Reference is made to the method of calculating intra-group transaction prices (traditional and non-standard) as well as to International, European and Greek law and how this affects the process above. The theoretical and legislative approaches to intra-group transaction prices by companies operating in Greece was studied, in the framework of the necessary research, through the Documentation Files which are required to be submitted each year to the tax authorities.