1、

Transfer pricing is the cor e of related transaction.

转移定价是关联交易的核心问题.

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2、

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.

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3、

Complications arise due to tax deferral using foreign subsidiaries and tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换.

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4、

Also as transfer pricing.

又称划拨价格.

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5、

Currently intangible assets transfer pricing issue has become increasingly hot issue in both theory and practice.

目前,无论是理论界还是实务界都非常重视无形资产转移定价问题.

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6、

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.

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7、

Solid abilities with excellent tax auditing and consulting. With transfer pricing experience is preferred.

有能力独立完成税务咨询、税务审计工作, 具有转让定价工作经验优先.

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8、

The Current Situation and Countermeasure of Transfer-pricing That Used in Chinese Transnational Enterprises

转移价格在我国跨国企业中运用的现状及对策

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9、

Transfer pricing is one of the most important tax issues confronted by the transnational enterprises.

转让定价是当今跨国关联企业所面临的最重要的税收问题之一。

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10、

A Research on Transfer Pricing Method in Tax Anti-avoidance

反避税中转让定价方法研究

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11、

Transfer Pricing Tax System and Anti-avoidance

转让定价税制与反避税

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12、

However, our tax laws of anti-avoidance in transfer pricing is still at the very initial stage thus inevitably has various defects such as lack of comparable index, re-sale price method, cost-plus method, etc.

缺乏可比交易问题、再销售价格法和成本加成法等问题,在预约定价方面我国的法律规范层级太低,且没有一个全国统一的预约定价程序。

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13、

Although, this paper has mentioned the large business tax management police ( such as transfer pricing, annexation and reorganization, consolidated tax payment), the theory analyzing and empirical research still need to deeply discuss, and to form the complete tax management system for large business.

本文对大企业的税收政策管理(如转让定价、重组兼并、汇总纳税等等)有所探讨,但没有深入地进行理论分析和实证研究,有待进一步探讨,从而形成更为完整的大企业税收管理体系。

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14、

Transfer pricing causes the changes in international revenue and cost distribution, and affects the economic interest of related countries and regions.

转让定价行为引起国际收入、费用分配的变化,从而影响有关国家或地区的经济刺益。

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