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of <h1>International transaction defined for transfer pricing: associated enterprises, cross-border deals, intangibles, services, financing, and linked third-party arrangements</h1> For transfer pricing purposes, an 'international transaction' is any transaction between associated enterprises where one or both are non-resident that affects profits, income, losses or assets, including purchase, sale, lease or use of tangible or intangible property, provision of services, lending/borrowing, financing, guarantees, business restructuring, or cost-sharing arrangements. A transaction with a third party is treated as international if preexisting arrangements or substance link its terms to an associated enterprise. Intangible assets and a wide range of items (marketing, technology, data, customer lists, goodwill, contracts, human capital, location rights, methods, etc.) are expressly included.
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