转让定价，也称为转移定价或已转定价，是指在关联企业内部或企业之间对交易进行定价，以减低税金的商业行为，简而言之是一种避税的主要方法。

比如，跨国公司可能利用转让定价来移动利润，从而在税负较低的国家或地区报告更高的利润，而在税负较高的国家报告较低的利润。为了应对这种潜在的税收规避行为，许多国家制定了转让定价规则，要求跨国公司在内部交易中采用“公允市场价”或“独立交易原则”。

转让定价的核心在于确保关联方交易的价格公正合理，既不偏高也不偏低，反映出独立市场参与者在相似条件下的交易价格。这有助于防止跨国企业通过内部定价机制逃避税收，确保各国政府能够获得应得的税收。

在英文中，转让定价用Transfer Pricing来表示，具体的英文释义可参考Investopedia：

Transfer pricing is an accounting practice that represents the price that one division in a company charges another division for goods and services provided.

Transfer pricing allows for the establishment of prices for the goods and services exchanged between subsidiaries, affiliates, or commonly controlled companies that are part of the same larger enterprise. Transfer pricing can lead to tax savings for corporations, though tax authorities may contest their claims.

Transfer Pricing一些使用场景可参考如下双语示例：

本简报旨在为读者阐述通知中的核心内容，以便读者在中国制订转移定价策略时能给予这些信息适度重视。

This article attempts to provide you with some core information of the Notice which you should be aware of when planning the transfer pricing strategies in China.

必须开展能力建设工作，以使发展中国家能够利用委员会的产出，如《联合国 税务示范公约》、《发达国家与发展中国家间双边税务条约谈判手册》和即将出台的 《转移定价实用手册》。

Capacity-building work is critical in order to enable developing countries to take advantage of the Committee’s outputs such as the United Nations Model Tax Convention, the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries, as well as the forthcoming Practical Manual on Transfer Pricing.