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.
第三章对转让定价之原则及方法作说明,亦对预约定价制度予以说明与探讨并就其优缺点分别加以论述。
The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.
避税方法主要有创业时期避税、成本避税法、转让定价避税法等。
The ways of the tax evasion are mainly evading tax in the period of pioneering an enterprising, cost tax avoidance, assigned pricing avoidance...
避税方法主要有创业时期避税、成本避税法、转让定价避税法等。
The ways of the tax evasion are mainly evading tax in the period of pioneering an enterprising, cost tax avoidance, assigned pricing avoidance and...
目前,我国税务机关对转让定价问题仍主要采取事后审计和调整的方法,在这种方式下,纳税人需要为应付税务机关的调查而耗费大量成本。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
目前,我国税务机关对转让定价问题仍主要采取事后审计和调整的方法,在这种方式下,纳税人需要为应付税务机关的调查而耗费大量成本。
Now revenues are still taking post-modification mode on transfer pricing issue. In this mode, taxpayers will have a high cost to cope with the revenues'survey.
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