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.

Also as transfer pricing.

又称划拨价格.

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.

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.

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.