transfer pricing

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.

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Transfer Pricing Tax System and Anti-avoidance

转让定价税制与反避税

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The Multi-National Corporation of rare earths division as the research object, aiming at the transfer pricing behavior of rare earths division has occurred which lead to the tax adjustment results and potential tax risk.

以跨国公司稀土事业部为研究对象，针对稀土事业部已经发生的转移定价行为导致的纳税调整结果和潜在的税务风险运用定量的方法进行分析和比较。

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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.

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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

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As a way frequently used by Transnational corporation to regulate resource and transfer profit, International Transfer Pricing can damage the interests of some host countries, including China.

国际转让定价作为跨国公司调剂资源、转移利润最常用的方法，必然会损害包括我国在内的东道国家的利益。

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This chapter researches on the two trends that appear in the recent international transfer pricing law.

本文仔细研究了转让定价法律以及国际上转让定价法律出现的新趋势、面临的新情况。

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Transfer pricing causes the changes in international revenue and cost distribution, and affects the economic interest of related countries and regions.

转让定价行为引起国际收入、费用分配的变化，从而影响有关国家或地区的经济刺益。

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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。

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Section I briefly describes the scope of the international transfer pricing taxation, system and supervision effect, which prepares for the analysis of transfer pricing tax below the regulatory system plight.

第一节，简要阐述了国际转让定价税制的范畴、体系和监管效应，为下文分析转让定价税收监管的制度困境提供基础。

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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。

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The International Issues of Transfer Pricing Practice on Multinational Corporate

跨国企业转移定价法有关问题研究

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Because international transfer pricing behaviors increase continuously, transfer pricing dispute which is invoked by adjustment are more and more.

随着转让定价行为的不断增多，转让定价争议的发生也越来越频繁，此类争议如果不能得到妥善解决，不但可能引起国际双重征税，还会阻碍国家间经济合作与交流。

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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。

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Proceeds from this, basing on the perspective of balanced interests of relevant parties, this article researches for the effectiveness of the tax monitoring on transfer pricing, seeking the consistency between the taxation arrangements of international transfer pricing and the mechanism of tax collection.

基于此，本文从相关各方利益均衡的角度对转让定价税制的有效性进行研究，寻求实现国际转让定价税制安排与征管机制的一致性。

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Especially for the large enterprise group engaged only in domestic trade, the transfer price is an important part of financial management and cost management, and the transfer pricing making has been the focus of attention of senior finance staff.

对于只从事内贸的大型企业集团来说，转移价格是企业财务成本管理中一项重要内容，转移价格的制定一直是高层财务人员关注的焦点。

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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.

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Then it introduces the tax law concerning on intangible assets transfer pricing in the USA and regions ruled by OECD partly in order to be used for references.

引入OECD和美国关于无形资产转让定价的部分立法，以供后文为我国提出立法建议参考。

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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。

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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.

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Also as transfer pricing.

又称划拨价格.

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This part analyzes mainly the international transfer pricing mechanism from the non-monitoring condition, and reveals the inner mechanism and external effects of arbitrage in the transfer pricing which multinational companies seek, and explores the system incentives of international transfer pricing tax.

这部分内容主要通过非监管条件下国际转让定价的机制分析，揭示跨国公司寻求转让定价套利的内在机制和外部效应，探索国际转让定价税制的制度动因。

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With the developing of the economy and the gradual perfection of the institution, MNC can use the Mailbox Company in the tax haven to realize the certain financial function of the international transfer pricing.

随着经济的不断发展和各国制度的逐渐完善，在以市价为基础制定国际转让定价的国际总趋势下，跨国公司可以采用在避税港设信箱公司的迂回战术实现国际转让定价的特定财务功能。

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Although, this paper has mentioned the large business tax management police ( such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.

本文对大企业的税收政策管理（如转让定价、重组兼并、汇总纳税等等）有所探讨，但没有深入地进行理论分析和实证研究，有待进一步探讨，从而形成更为完整的大企业税收管理体系。

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A Research on Transfer Pricing Method in Tax Anti-avoidance

反避税中转让定价方法研究

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In the section I, the author discusses the scope of an international transfer pricing and further analyzes the theoretical basis of the international transfer pricing and the economic basis of transfer pricing options, which makes preparations for the follow-up analysis of international transfer pricing mechanism.

第一节，探讨了国际转让定价的范畴，进而分析了国际转让定价产生的理论基础与转让定价行为选择的经济基础，为后续的国际转让定价机制分析做了准备。

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Transfer pricing is the cor e of related transaction.

转移定价是关联交易的核心问题.

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However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题，在预约定价方面我国的法律规范层级太低，且没有一个全国统一的预约定价程序。

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When the aim of international transfer pricing is defined, we must consider many factors including corporations' total aim, in order to formulate the feasible international transfer pricing system.

在确定国际转让价格目标时，要考虑公司总体目标等多方面的因素，从而制定出切实可行的国际转让定价系统。

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Accompanying the development of international economic business, multinational corporations' international transfer pricing has become one of the important means to achieve it's each aim. In the meantime, international transfer pricing is also to be paid attention by every side;

随着国际间经济业务的扩展，跨国公司国际转让定价已成为跨国公司实现其各个方面目标的重要工具之一，同时国际转让价格也越来越受到各方面的重视；

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