multinational transfer pricing
英 [ˌmʌltiˈnæʃnəl trænsˈfɜː(r) ˈpraɪsɪŋ]
美 [ˌmʌltiˈnæʃnəl trænsˈfɜːr ˈpraɪsɪŋ]
多国公司的转移定价法
双语例句
- While multinational corporation invests in all of the world, it takes transfer pricing as a corporation strategy.
跨国公司在世界范围内进行投资时，把制定适当的转移定价政策作为公司战略的重点。 - Research of Multinational Corporations 'Transfer Pricing and China's Restrictive Measure
跨国公司转移定价与我国的制约措施研究 - Accompanying the development of international economic business, multinational corporations 'international transfer pricing has become one of the important means to achieve it's each aim. In the meantime, international transfer pricing is also to be paid attention by every side;
随着国际间经济业务的扩展，跨国公司国际转让定价已成为跨国公司实现其各个方面目标的重要工具之一，同时国际转让价格也越来越受到各方面的重视； - Many multinational affiliated enterprises evade tax by transfer pricing.
我国在加入WTO后，跨国关联企业转让定价逃避我国税收的问题也更加突出。 - Through the in-depth analysis of transfer pricing avoiding tax status in China, section III reveals the grim reality that the multinational companies make the transfer pricing avoiding tax in China, and reflects the necessity and urgency of the anti-avoidance.
第三节，通过对中国转让定价避税现状的深入分析，揭示了跨国公司在中国进行转让定价避税的严峻现实，反映了转让定价反避税工作的必要性和紧迫性。 - With the development of MNCs, there is growing concern about multinational transfer pricing issues.
伴随着跨国公司的发展，转让定价问题也越来越受到关注。 - From such background, this paper tries to solve such two questions: first, under the competition of supply chains, could a multinational corporation choose transfer pricing strategy as the best choice.
由此现实背景，本文提出并试图解决这样两个问题：第一，在供应链竞争的环境下，转移定价决策是否为跨国公司子公司之间进行贸易的最优选择。 - Recently due to the rapid growth of the global economy, multinational enterprises have tried to utilize the internal resources optimally within the affiliated group, and they have also taken the transfer pricing arrangement to minimize their global taxes, and to maximize their benefit.
随着全球经济的发展，跨国公司为使其集团内部资源达到最优化，常常会通过关联公司进行转移定价安排，实现规避税负，从而获得利润最大化。 - From the external environment: foreign investment is unreasonable adding structure and industrial structure of regional imbalances; multinational transfer pricing to reduce tax revenue in China; the existence of environmental pollution; utilization of foreign capital is not high.
从外部环境来看：外资投向不合理，加剧了我国地区结构和产业结构的失衡；跨国公司转移定价，减少了我国税收收入；存在环境污染；利用外资的质量不高。 - In international transactions, multinational companies make use of the different transfer pricing system to obtain tax benefits. It will inevitably lead to related countries actualize tax monitoring on the transfer pricing practices, resulting in the redistribution of tax benefits and benefit gambling launched for it.
在国际关联交易中，跨国公司根据各国税制差异利用转让定价套取税收利益，必然导致相关国对关联交易的转让定价行为实施税收监管，由此引发税收利益的再分配和各方为此而展开的利益博弈。 - While multinational companies make full use of transfer pricing manipulation to minimize their tax burden ( tax avoidance); the host country government, on the other hand, formulates transfer pricing policies to control the situation and enhance its tax revenue ( anti-tax avoidance).
一方面，跨国公司最大限度地操纵转让定价使得税负最小化，即规避税收；另一方面，东道国政府为了保护其税收收入，不断制定转让定价政策进行反避税。 - According to the analysis, at the present the multinational corporations ( MNCs) established the foreign investment enterprises ( FIEs) in China, they mainly used the transfer pricing for the tax avoidance.
据分析，目前跨国公司在华设立的外商投资企业仍然是转让定价避税的主力。 - With the rapid development of multinational enterprises, transfer pricing is and continues to be one of the most important international legal and economic issue facing MNEs, and constitutes to be one of the major challenge to the tax authorities of each country.
可以这样认为，伴随着跨国企业的迅猛发展，转移定价已经成为而且将继续是当今跨国关联企业和政府所面临的最重要的经济问题之一。 - This part analyzes mainly the international transfer pricing mechanism from the non-monitoring condition, and reveals the inner mechanism and external effects of arbitrage in the transfer pricing which multinational companies seek, and explores the system incentives of international transfer pricing tax.
这部分内容主要通过非监管条件下国际转让定价的机制分析，揭示跨国公司寻求转让定价套利的内在机制和外部效应，探索国际转让定价税制的制度动因。