摘要
避税 ,是跨国公司转移定价的主要策略之一。随着跨国公司在中国市场投资的不断增加 ,转移定价问题也显得越来越突出。如何针对避税问题采取相应的对策 。
Tax advoidance is one of the main strategies for the multinational companies to transfer price.With the Increasing investment of multinational companies in our market the problem of transfering price become move and move sevious.How to deal with the problem of tax avoidance is urgent for us to think about.
出处
《税务与经济》
北大核心
2000年第3期65-68,共4页
Taxation and Economy
关键词
跨国公司
转移定价
避税
策略
multinational company
transfer price
tax avoidance
strategy
