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产业集群下在华跨国公司转移定价行为路径选择

产业集群下在华跨国公司转移定价行为路径选择
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摘要 本文系统归纳总结了跨国公司转移定价的产生、发展、定价方法,结合我国产业集群背景下跨国公司转移定价管制的现状,阐述了我国的应对政策。 This paper summarizes the transfer pricin g of multinational companies together industrial cluster of multinational corporations show how to the control of transfer pricing situation.
作者 刘二东
出处 《特区经济》 北大核心 2011年第2期124-125,共2页 Special Zone Economy
关键词 转移定价 产业集群 政策 Transfer Pricing industrial cluster Policy
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