第二章为不良资产转移定价的研究。
转移定价是关联交易的核心问题。
对于转移定价策略的监管亦越来越多。
Transfer pricing in particular is coming under increasing scrutiny.
转移定价避税交易并非都发生在传统的关联企业之间。
Transfer price is the price between multinational enterprises and related enterprises.
分析了不对称竞争条件下企业集团的转移定价决策问题。
The problems of transfer pricing strategy of firms under asymmetric competition are analyzed.
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。
Tinkering with transfer-pricing rules or CFC rules will not solve the problem.
在内部交易中运用转移定价是跨国公司逃避税收的惯用方法。
Using Transfer Price Control is the common method to avoid tax for internal trade of the multinational company.
技术服务费的转移定价存在税务风险，我将在另一篇博文中讨论这一事项。
The transfer price that determines the amount of the charge for technical services creates tax risk, which I will discuss further in a later post.
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。
Within the European Union, the EU arbitration Convention provides for arbitration of unresolved transfer pricing cases between EU countries.
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。
This paper analyzes the transfer pricing of intermediate product based on firms facing downstream competition.
基于完善分权的现代公司治理的目的，探讨了转移定价机制与公司治理的问题。
This article discusses the mechanism of transfer price and company governance, for the goal of perfect diversified powers governance.
因此，正确认识转移定价并研究相应的防范措施已成为我国吸引外资的重要课题。
So it's an important topic for us to correctly understand transfer pricing and study relevant counter-measures when China is introducing foreign capitals.
追逐超额利润是资本的本性，跨国公司转移定价是其实现全球利润最大化的手段。
To pursue superprofit is a natural character of capital. Transfer price of transnational corporations is a way that achieves the maximum profit in the world.
基于企业集团面临不对称的竞争环境，研究了企业集团的中间产品的转移定价决策问题。
This paper analyzes the transfer pricing strategy of intermediate products for a firm facing asymmetric competition.
因此，借鉴西方跨国公司的经营方法，实施转移定价策略应是我国跨国企业的现实选择。
Using the running ways of Western transnational companies for reference and applicating transfer pricing strategy, therefore, should be an actual selection for Chine...
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。
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.
因此借鉴西方跨国公司的经营方法，灵活采用转移定价策略应是我国跨国企业的现实选择。
So it is a realistic choice for them to adopt the transferring pricing flexibly by studying the management methods from western transnational companies.
跨国公司利用转移定价策略可以达到税负最小化、规避各种风险、逃避东道国管制等相关目标。
The transferring pricing tactics used by trans-corporations can reach such goals as minimizing the taxes, evading various kinds of risks and escaping the regulations of host countries.
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。
Strong leadership and communication skills and ability to manage and coordinate international project teams and lead tax, financial, and some transfer pricing consulting services.
因此，客观评价我国转移定价税制的得失，并使之进一步完善，是我国税制建设面临的一项重要任务。
Therefore, it is a significant task for the building of our countrys tax system to assess the transfer pricing tax system objectively in China and make it consummate.
有的人认为，公司最好的出路便是根据一套基于公司在各国所拥有的人员及财产数量而定的准则公司来分配转移定价。
Some believe that the best way out for companies is to assign transfer prices according to a formula based on the number of people and amount of property they have in each country.
文章从交易成本经济学的角度入手分析转移定价的起因，进而结合分权的要求论述转移定价的确认及其应用。
The paper starts from the origins of transfer pricing in the view of transaction cost economy, and demonstrate the affirmance and application of transfer pricing using demands of decentralization.
考虑到顾客对全包旅游服务需求和全包旅游服务经营者利益，提出转移定价策略、差别定价策略和合作定价策略；
The transferring pricing strategy, distinguishing pricing strategy and cooperating pricing strategy are presented allowing for the demand in customers and the benefit of the travel service.
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。
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.
大量关于转移定价的研究，无论在理论性还是在实践性方面都达到了一定的水平，很多重要的理论和解决方法被提了出来。
Plenty of research on transfer pricing system has been carrying out on both theoretical and practical level, and a lot of important theories and solutions have been put up.
大量关于转移定价的研究，无论在理论性还是在实践性方面都达到了一定的水平，很多重要的理论和解决方法被提了出来。
Plenty of research on transfer pricing system has been carrying out on both theoretical and practical level, and a lot of important theories and solutions have been put up.
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