本文首先从内部化理论、分权化理论和利润转移理论三方面分析了转让定价产生的动机。

This paper analyzes the motives of transfer pricing, which are generated from the internalization theory, the theory of separation of power and the theory of transfer of profits.

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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。

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.

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