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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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。

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.

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实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。

Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.

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实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。

Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.

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