Transfer pricing is the setting of the price for goods and services sold between controlled (or related) legal entities within an enterprise. For example, if a subsidiary company sells goods to a parent company, the cost of those goods is the transfer price.here prices charged are outside that range, prices may be adjusted by the IRS unilaterally to the midpoint of the range. The burden of proof that a transfer pricing adjustment by the IRS is incorrect is on the taxpayer unless the IRS adjustment is shown to be arbitrary and capricious.
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Heather was born January 27, 1970 in Rockford, Illinois. Sheâs married to investment banker Scott Norby. Nauert has Masterâs from Columbia University in Journalism. She first joined Fox News Channel in 1996 and appeared on various shows since then. In 2009, Heather began anchoring Good Day Early Call on WNYW which is owned by Fox News.