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BEPS框架下关联企业转让定价的税收问题探讨

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摘要 转让定价问题是随着全球经济一体化的增强以及跨国公司逐步增多的情况下日益突出的经济领域的热门话题。而BEPS行动计划无疑对关联企业转让定价的税收问题产生重要影响。本文介绍了关联交易利润转移的使用,并深入探讨了BEPS新规则下企业面临的风险及其对策。
作者 孙艳
出处 《商场现代化》 2017年第3期175-176,共2页
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