摘要
本文从跨国公司转移定价的诱因及其对东道国造成的损害入手 ,通过分析诱因和危害之间的关系 ,得出跨国公司转移定价的实施并不必然给东道国带来损害 ,对跨国公司的转移定价的规制应根据其是否给东道国造成危害而区别对待的结论。据此提出了规制跨国公司转移定价的三个原则和规制跨国公司转移定价的具体策略。
Starting with the inducement of the price transfer and its damage to the host country and by analyzing the relationship between the inducement and the harm,this article comes to the conclusion that the multinational corporation's (MNC)price transfer doesn't mean that it is sure to bring harm to the host country,and we should conduct a different treatment in regulating the MNC's price transfer according to the extent of the harm that the transfer price brings to the host country.Based on it , this article brings forward three principles in regulating the MNC's transfer price : they are directionality, moderation, and stability.In the end , the authors come up with their own opinions of the concrete tactics in regulating the MNC's transfer price.
出处
《现代财经（天津财经大学学报）》
2001年第6期3-5,共3页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
