However transfer pricing can be legally exploited to pay effective taxes far below statutory rates .

然而， 跨国 企业能够合法地利用 转移 定价，从而使自己的实际税率远低于法定税率。

Research on the Transfer Pricing of Firm in Existing Quantity Competition under asymmetric competition

存在产量竞争的不对称竞争条件下集团 转移 定价研究

A particular focus is on transfer pricing regimes which allow companies to shift profits from one jurisdiction to another .

转移 定价将是调查的一个焦点。跨国企业可以利用这种机制，将利润从一个司法管辖区转移到另一个。

On Application of the Arm 's Length Principle in the Transfer Pricing Taxation System

论正常交易原则在 转让 定价税制中的运用

Analysis and Political Suggestions on Transfer Pricing in China

我国 跨国 公司 转让 定价 税制的分析及政策建议

Study on Advance Pricing Agreement in Transfer Pricing

我国预约定价制度在 转让 定价中的应用研究

Costs are shared or charged and profits are allocated between taxpayers in different taxing jurisdictions or more generally transfer pricing issues are involved ;

在处于不同的税收管辖地，纳税人之间分摊、收取费用，进行利润分配，或者涉及一般性 转让 定价问题；

One of the main vehicles of corporate tax avoidance is a practice known as transfer pricing .

企业避税一个最常用的手法叫做 转移 定价。

Research on Tax Avoidance of Transfer Pricing in China in the Globalization of Economy

经济全球化背景下我国 转让 定价避税问题研究

In this section we consider transfer pricing in those situations where intermediate markets are strong and well defined .

在这里，我们讨论存在明确且竞争激烈的中间市场时， 内部 转移 计价的问题。

Uncertainties relating to the application of transfer pricing and similar tax regulations ;

价格 转换和相似和税收管制的不确定性；

Transfer pricing of transitional corporation aims to optimize capital allocation to avoid tax and regulation from the host country and international financial risks and to seize and control market .

跨国公司 转移 定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。

Advance Pricing Arrangements ( APA ) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation thus the tax department can improve their working efficiency .

实行预约定价制度可以较好地解决 转让 定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。

Transfer Pricing Methods Adopted by Advance Pricing Agreements in the USA and Their Implications for China

美国预约定价协议中采用的 转让 定价方法及借鉴

Transfer pricing in competitive intermediate market

竞争性中间市场 转让 定价

Transfer Pricing Participation Fairness Perception and Transactional Satisfaction : Based on the Empirical Study of a Structural Equation Model

转移 定价参与、公平性感知与交易满意度&基于一项结构方程模型的实证研究

Different countries take different approaches to transfer pricing and double taxation can arise .

不同的国家采用不同的方法 转移 商品 价格，重重征税由此产生。

Does Transfer Pricing Cause International Joint Ventures Suffer Losses in China ? The Result From An Empirical Examination

转移 定价导致了外资亏损吗？&一个实证检验的结果

The topic of the hearings was an old one : companies ' use of cross-border royalty payments transfer pricing and siting of regional headquarters to lower their corporation tax payments .

听证会的主题依然老生常谈：企业利用跨境专利使用费、 转移 定价和区域总部的选址来降低企业纳税额。

( ii ) by agreement between the parties ; Study on Advance Pricing Agreement in Transfer Pricing

（二）按照当事人约定不得转让；我国预约定价制度在 转让 定价中的应用研究

Study of Internal Funds Transfer Pricing for Our Commercial Banks

我国商业银行内部资金 转移 定价研究

Funds Transfer Pricing System of Commercial Bank : Transfer Technique Pricing Mode and Proposals

商业银行资金 转移 定价系统：转移方法、定价模式与实施建议

Research on the Anti-Tax Avoidance by MNC 's Transfer Pricing

跨国公司利用 转让 定价进行国际避税的对策研究

Our country scarcely takes this strategy mainly due to insufficient recognition on transfer pricing lack of efficient international management system rapid information system and efficient guide .

我国之所以很少采取用此策略，其原因主要是存在对 转移 定价认识不充分，未 形成有效的国际经营管理体制，缺乏快捷信息系统及有效的指导。

This is called transfer pricing .

这一招被称为 转移 定价。

Research on Transfer Pricing for Chinese Multinational Companies under the New Law on Corporate Income Tax

新税制下在华跨国公司 转让 定价的研究

Chapter four : perfection of transfer pricing tax law system of our country under the circumstance of e-commerce .

第四部门&人邦电女商务环境上委婉让 订价税造的完好。

Further to VAT and customs transfer pricing policy should be considered in the overall tax planning .

除了增值税及海关的影响外，税务筹划中还应考虑 转让 定价政策的影响。

Complications arise due to tax deferral using foreign subsidiaries and opportunities for 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。

Transfer pricing strategies for firms with oligopoly intermediate products market

寡头竞争中间产品市场的 转移 定价策略研究