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

为避免各国在转让定价税务管理中引发新的矛盾,必须加强国家间的协调与合作。因此,需要对转让定价税务管理中涉及的国际协调问题进行分析,包括:各国转让定价税务管理依据的指导原则和具体方法;转让定价的初次调整和相应调整的配合;转让定价税务管理国际争议的协调机制等。

In order to avoid the new contradiction occurred in countries on the tax management of transfer pricing,coordination and cooperation between countries should be enforced.Therefore,the problems on it should be analysed,such as the guideline and specialized methods on transfer pricing,the initial adjustment and contact on transfer pricing,the coordinative mechanism of the international dispute on the tax management of transfer pricing,etc.