Transfer pricing refers to the inside trade providing products, services or property between internal organs in a single company or between associated enterprises.
转让定价,是指公司集团内部机构之间或关联企业之间相互提供产品、劳务或财产而进行的内部交易。
参考来源 - 外商投资企业转让定价Illegal operators would use the associated enterprises to transfer the interests, for the purpose of evasion of legal obligations. There are fair and unfair associated transactions.
不法经营者还会利用关联企业进行利益输送,进而达到规避法律义务的目的。
参考来源 - 公司转投资法律问题研究（研究生论文）·2,447,543篇论文数据，部分数据来源于NoteExpress
Article 7the "overseas business operation" refers to the enterprise 'overseas subsidiary companies, joint ventures, associated enterprises and branches.
第七条境外经营，是指企业在境外的子公司、合营企业、联营企业、分支机构。
Article 2 the present Rules shall apply to the administration of tax collection relating to the negotiated pricing arrangements among associated enterprises.
第二条本规则适用于关联企业间业务往来预约定价的税收管理。
Currently, FAW has 35 specialized factories, twelve wholly-owned subsidiaries, eleven holding subsidiaries, fourteen share-holding subsidiaries and more than 240 associated enterprises.
目前，一汽已拥有三十五个专业厂、十二个全资子公司、十一个控股子公司，十四个参股子公司和二百四十多家关联企业。
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