摘要
跨国公司内部转让定价的制定，是跨国公司经营战略的组成部分，它的运用给跨国公司带来丰厚利润的同时，也给东道国和母国带来了许多不良影响。我国因对转让定价了解不够，也深受其害，因而有必要深入地了解跨国公司转让定价的产生和影响，以维护我国在国际交往中的合法权益。
The system of internal transfer price in the multinational corporation is a part of the business strategies. The practice of this system has brought a lot of profit to the multinational corporations but meanwhile it has brought a lot of troubles to the national government. So it is necessary to know the influence of the transfer price of the multinational corporations in order to preserve the lawful rights and interests of China in the international exchange.
出处
《税务与经济》
北大核心
2000年第2期58-60,共3页
Taxation and Economy
关键词
跨国公司
内部贸易
转让定价
避税
中国
multinational corporation
internal trade
transfer price
avoidance of tax
