转让定价
- 名transfer pricing
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我国在加入WTO后,跨国关联企业转让定价逃避我国税收的问题也更加突出。
Many multinational affiliated enterprises evade tax by transfer pricing .
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接着分析了转让定价税务调整的方法,在对传统调整方法比较的基础上着重介绍了一种新的调整方法&预约定价协议(APA)。
Based on analyzing traditional transfer pricing adjusting methods , it emphasizes a new adjusting method , advanced pricing agreement ( APA ) .
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除了OECD原来规定的传统方法以外,又陆续出现了很多无形资产转让定价调整的新方法,各有利弊和适用的条件。
Besides the traditional methods that fixed by OECD originally , new methods are put forward successively .
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加入WTO后,进一步加强中国转让定价税制这一反避税问题的研究,防范外商投资企业利用转让定价进行避税已显得越来越重要。
With China entry into WTO , it is becoming more important for China to do more study on tax evasion , which aims at preventing the foreign-investment enterprises from evading tax .
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TOT项目融资中国有资产转让定价的博弈分析
How to Fix the Price of the National Assets , the Game Theory in the TOT Project Finance
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我国加入WTO以来,外资在更广泛的领域进入了中国,但是跨国公司利用转让定价逃避我国税收的问题也就更加突出。
Since our country joined WTO , the foreign capitals have entered China in more extensive field , but it is just more outstanding that the transnational corporation utilizes transfer pricing to escape the tax revenue of our country .
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引入OECD和美国关于无形资产转让定价的部分立法,以供后文为我国提出立法建议参考。
Then it introduces the tax law concerning on intangible assets transfer pricing in the USA and regions ruled by OECD partly in order to be used for references .
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最后,选取了NL激光半导体公司作为案例研究,分析了NL公司的经营状况,未来发展战略以及转让定价管理的现状。
Finally , we select NL laser semiconductor as a case study . Describe its operation , development strategies and current situation of transfer pricing management .
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加强转让定价税收管理营造公平的税收环境
Enhancing Tax Administration on Transfer Pricing for a Fair Tax Environment
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建立内地和香港的转让定价调整的协调机制。
To establish the system of negotiation on adjustment of transfer-pricing .
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第五章,中国转让定价税制的实证研究。
Chapter V is an empirical study of transfer pricing taxation .
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公允价值在国有股权转让定价中的应用
Application of Fair Value in the Transfer of State-owned Enterprise Equity
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二叉树模型在技术转让定价中的应用研究
Application of the Binary Tree Model into Price-making of Transferred Technology
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转让定价税制发展趋势研究
Studies on the Development Trend of the Law System for Transfer Pricing
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中外转让定价税制比较转让定价税制的比较研究
Comparative Study of Transfer Pricing Tax System between China and Foreign Countries
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浅议如何完善中国的转让定价税制
How to Perfect the Transfer - Pricing Tax of China
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上市公司非流通股协议转让定价问题研究
Research on the Pricing Problem of Non-tradable Stock Transfer of Listed Company
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预约转让定价;完全信息动态博弈模型;
Advance Pricing Agreement ; Dynamic game of complete information ;
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浅论跨国经营中的转让定价及其防范
On the Price - setting of Transfer in Transnational Management and Countermeasures
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我国转让定价税制法律问题研究
The Analysis of Legal Theory of Our Country 's Transfer-Pricing Tax System
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转让定价不仅引起国际资本的不正常流动,而且对税收产生重大影响。
It brings the deviant flow of international capital and affects revenue .
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论跨国公司转让定价的产生及其影响
On Transfer Pricing and Its Effect in the Multinational Corporations
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关于转让定价税务管理的国际协调问题
The Internation Coordination on the Tax Management of Transfer Pricing
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国际转让定价相关问题的分析
Analysis of the Relevant Problem of the Fixed Price of World Transfers
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跨国公司利用转让定价进行国际避税的对策研究
Research on the Anti-Tax Avoidance by MNC 's Transfer Pricing
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试析关联企业转让定价的税务筹划
An Analysis on the Tax Planning of Transfer Price in Related Enterprises
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我国关联交易转让定价问题思考
On the Transfer Pricing Regulation of Related Transaction in China and the Problems
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第三部分是对转让定价存在性的分析。
The third part is the analysis of the existence of transfer pricing .
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我国跨国公司转让定价税制的分析及政策建议
Analysis and Political Suggestions on Transfer Pricing in China
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反避税中转让定价方法研究
A Research on Transfer Pricing Method in Tax Anti-avoidance