关于转让定价调整方法的比较分析

Transfer Pricing Adjustment: A Comparative Analysis

跨国公司在进行跨国内部贸易转让定价安排时,将受到所涉国税务当局的约束和管制。在正常交易原则的前提下,国际上公认的转让定价调整方法包括以交易为基础的方法和以利润为基础的方法。本文对这两种方法所属的具体调整方法作了较详细地阐述和比较分析。

When Multi - national Corporation arranges transfer pricing across borders, it is restricted and regulated by the tax authorities of the involving countries. With the normal wade principle, the worldwide recognized adjustment methods of transfer pricing include the one based on wade and the one based on profit. This paper has a deep and comparative analysis on these two methods.