transfer pricing

Transfer pricing is the cor e of related transaction.

转移定价是关联交易的核心问题.

The fifth part of the "other special tax adjustment measures" were introduced briefly, transfer pricing rules, cost allocation and management rules commonly agreement tax provision.

第五部分其他特别纳税调整措施，简要介绍了转让定价规则、成本分摊协议管理规则以及一般反避税条款。

Currently intangible assets transfer pricing issue has become increasingly hot issue in both theory and practice.

目前,无论是理论界还是实务界都非常重视无形资产转移定价问题.

The problems of transfer pricing strategy of firms under asymmetric competition are analyzed.

分析了不对称竞争条件下企业集团的转移定价决策问题.

New Breakthrough of China's Transfer Pricing System Based on Analysis of "Special Tax Adjustment" in New Enterprise Income Tax

我国转让定价制度的新突破&基于新《企业所得税法》特别纳税调整的分析

Tinkering with transfer-pricing rules or CFC rules will not solve the problem.

对转移定价规则或受控外国公司规则修修补补将无济于事.

Based on the principle of fairness in taxation and tax efficiency established the basic legal principles of transfer pricing, including the Arms Length principle, the principle of total profits and optimization principles.

国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则，包括正常交易原则，总利润原则和最优化原则。

Complications arise due to tax deferral using foreign subsidiaries and opportunities for tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换。

Also as transfer pricing.

又称划拨价格.

The fourth part analyzes the ways of foreign-related tax loss in some case studies, included transfer pricing, thin capitalization, tax havens and so on.

第四部分采用案例分析的方式对涉外税收流失的手段进行了分析，包括转让定价，资本弱化，避税地避税等手段。

Complications arise due to tax deferral using foreign subsidiaries and tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换.