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。
Within the European Union, the EU arbitration Convention provides for arbitration of unresolved transfer pricing cases between EU countries.
在欧盟内部，欧盟仲裁惯例为其成员国间的转移定价争议处理提供了仲裁途径。
Furthermore, the course analyses key management accounting topics such as multinational systems and control in the context of foreign exchange, company transfer pricing and accounting for quality.
此外，本课程分析了关键管理会计论题，如：跨国公司系统与外汇方面的控制、公司转让定价和质量会计。
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.
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。
Transfer pricing in particular is coming under increasing scrutiny.
对于转移定价策略的监管亦越来越多。
This paper points out that the transfer pricing of multinational corporations may be an important reason for the dumping problem in China.
讨论了跨国公司转让定价也很有可能是我国产品屡遭反倾销的重要原因。
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。
In order to avoid the new contradiction occurred in countries on the tax management of transfer pricing, coordination and cooperation between countries should be enforced.
为避免各国在转让定价税务管理中引发新的矛盾，必须加强国家间的协调与合作。
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。
It is also meant to reduce disputes over "transfer pricing", the means by which subsidiaries of a group seek to shift profits to where they will be taxed most favourably.
并且此举也可以减少关于“价格转移”(即一个公司下属的分公司将利润转移到那些收税少的国家)的争议。
After introducing the general contents of transfer pricing, the second part analyzes the problems of using transfer pricing to avoid tax by FIEs in the light of the facts of our country.
在介绍完有关转移定价的一般内容后，文章的第二部分结合我国实际分析了当前在外资企业中普遍存在的利用转移定价避税问题。
Finally with China's actual situations, it points out problems in existing transfer pricing tax system and proposes countermeasures to perfection.
最后结合我国实际，提出我国转让定价税制存在的问题，并得出完善对策。
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。
A transfer pricing system based on standard activity cost with capacity constraints is proposed with quantitative study which can induce the divisions' production and purchasing decisions.
以模型化方法定量研究了作业生产能力约束下的标准作业成本基础转移定价方法，可实现对企业内各分部生产采购决策的有效引导。
This paper analyzes the transfer pricing of intermediate product based on firms facing downstream competition.
基于企业集团面临下游竞争，研究了企业集团的中间产品的转移定价问题。
Transfer pricing of transitional corporation aims to optimize capital allocation, to avoid tax and regulation from the host country and international financial risks, and to seize and control market.
跨国公司转移定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。
Along with further speed up growth of business globalization, we can foresee, transfer pricing will continue to maintain its important position in both MNC and tax Bureau.
随着商业全球化速度的进一步加快，我们可以预见，转让定价将继续保持其在跨国集团和税务部门工作中的重要地位。
This paper analyses the main purposes of transfer pricing strategy in transnational corporation, and introduces the main rules and actions of controlling transfer pricing in USA.
本文分析了跨国公司实施转移定价的主要目的，介绍了美国对转移定价行为的防范举措。
The transfer pricing risk of being challenged by the local tax authorities will be exacerbated given that there are differences in the effective tax rates of those companies.
因为两家公司付税不同，所以被当地税务部门发现的定价转让风险将加剧。
The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.
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。
Transfer pricing is the core of related transaction.
转移定价是关联交易的核心问题。
In recent years, the transnational corporations generally evade the tax revenue through transfer pricing between affiliated enterprises. This trend is popular in the world and growing in intensity.
近年来，跨国企业利用关联企业转让定价规避税收的现象在世界范围内普遍存在并呈现愈演愈烈的趋势。
The appearance of the Advanced pricing Agreement (APA) provides a new opportunity for corporation to solve the transfer pricing problem.
预约定价制度的出现为企业更好地解决转让定价问题提供了新的契机。
To get the maximum profits and fulfill the overall strategies, the methods of transfer pricing includes the ways based on profits and those based on commercial competition.
出于整体利润最大化以及战略拓展的需要，跨国公司的转移价格定价方法主要有两大类：基于利润的方法和基于市场竞争的方法。
Secondly, I review the evolvement of transfer pricing tax system in USA.
第二章主要回顾了美国转让定价税则的演变过程。
Strong leadership and communication skills and ability to manage and coordinate international project teams and lead tax, financial, and some transfer pricing consulting services.
优秀的领导力及沟通能力，且能够管理并协调国际项目，同时提供税务、财务及相关转移定价的服务。
And then, We analyzed the main factors that affect the transfer pricing decision-making.
并进一步分析了影响我国跨国企业转让定价决策的主要因素。
As a concept, transfer pricing appeared at the earliest stage in 1883. Since a century, numerous scholars have done a lot of work to research the transfer pricing and obtain many excellent results.
转移价格作为一个概念最早出现在1883年，自一个世纪以来，众多学者对转移价格的研究做了大量的工作并取得了许多成果。
As a concept, transfer pricing appeared at the earliest stage in 1883. Since a century, numerous scholars have done a lot of work to research the transfer pricing and obtain many excellent results.
转移价格作为一个概念最早出现在1883年，自一个世纪以来，众多学者对转移价格的研究做了大量的工作并取得了许多成果。
应用推荐