税负转嫁是纳税人通过经济交易中的价格变动，将所纳税收部分或全部转移给他人负担的一个客观经济过程。
Tax burden shifting is a price change made by tax payers through economic exchange, and it is a subject economic process which some or all collected tax are shifted to the others' burden.
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.
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.
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