移轉定價 的英文怎麼說
中文拼音 [yízhuǎndìngjià]
移轉定價
英文
transfer pricing-
Two - part technology transfer pricing - based revenue sharing 0f multi - transferee
基於收益分成的多受讓方兩部技術轉移定價策略研究The other purpose of this report is to provide an anonymous case study in order to give a commercial sample in considering whether the results of ( a sample mnc company ) oa ' s international related party transactions in the review period has conformed to the " ami ' s length " principle contained in australia ' s transfer pricing law
另案例研究報告考慮在檢討時期中的跨國集團的國際關連交易的結果是否已經遵照在澳洲轉移定價法律的公平原則（ arm ' slengthprinciple ） 。總結要點： （ 1 ）決定定價法的適切性取決于當時存在的商業營運事實為基礎。There are many aims for the transnational corporation to adopt the transfer price, but the most important one is to lower the total tax burdens of the company. even if it is not aimed to avoid tax but to pursue a certain management strategy, this behavior objectively results in the evasion of tax - paying obligation. this is a non - tax - oriented avoidance of tax
跨國公司採用轉移定價的目的有很多，但主要還是為了降低公司總稅負，即使有時候跨國公司實行轉移定價不是為了逃避稅收，而是為了謀求一定的經營管理策略，但其行為在客觀上仍然導致了規避我國納稅義務的結果，這是一種非稅務動機的避稅。Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands
第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。Betray a person to also can agree according to the contract, retain the content ownership of mark temporarily, namely : pay total cost when vendee only hind, or the amount that vendee pays cost oneself those who amount to total amount how many when, the droit of the content of mark ability jib at vendee
出賣人也可以根據合同約定，暫時保留標的物所有權，即：只有當買受人支付全部價款后，或者買受人支付價款的金額己達總金額的多少時，標的物的所有權才移轉于買受人。With the purpose of better understanding some weak links in this subject, we comprehensively and systematically compared the effects of some typical inhibitors and their different combined ways in inhibiting cd bioavailability in purple soil, further studied the laws and affecting factors of cd ' s transfer and transformation in soil - plant system, revealed the mechanisms inhibitors function, and explored the practicable inhibitor prescriptions and their usage. the results are expected to provide reliable techniques for controlling cd pollution of agricultural soils in chongqing and it is also significant to ameliorate soils polluted by other kinds of heavy metals. comprehensive methods including pot experiment, laboratory culture experiment, kinetic and thermodynamic adsorption - desorption experiment were adopted in this study, and the acidified purple soil was chosen to test, considering that cd is highly active in this soil
本研究針對重慶市農業土壤的污染狀況，選取鎘活性較高的酸化紫色土為供試土壤，採用盆栽試驗、培養試驗、化學熱力學與動力學吸附試驗相結合的方法，系統研究和比較多種調控劑及其不同組合方式對鎘生物活性的效應，並揭示鎘在土壤?植物系統中的遷移轉化規律及影響因素，進一步分析調控劑的作用機理，探尋具有實際應用價值的調控劑配方及合理使用的方法，這不僅可以為重慶市農業土壤鎘污染的防治提供可靠的技術保障，而且對于其它重金屬污染的治理也有一定的理論意義。Whereas intangible property, stock - rights value is uncertain, there is need to regulate rules in the share evaluation, the ownership of stock - rights transfer and the relation with the shares issuer etc. in order to facilitate operation
鑒于股權作為無形財產，其價值的不確定性較大，為操作之必要，應在股份評估、股權移轉、與股票發行公司之關系等方面做出法律規制。And what ' s the reason why they use it to avoid tax
以及它之所以能夠利用轉移定價達到避稅目的的原因何在To offer such services, our accountants, legal experts and consultants must be thoroughly familiar with local and international tax laws and regulations
透過國際轉移定價，代理金支付國際融資租貸資本性產業或知識產權以達合法避稅目的。With the trend of openness and integration of globlal economy, exchange rate is playing more and more important role in influencing the allocation of global resources. the sensitivity of the price of tradale goods to exchange rate fluctuation becomes the focus of international economics because it is a critical vector and transmitter when an economy is confronted of exogenous impact. traditional international economics theory assume that nominal exchange rate fluctuation has complete pass - through effect, namely it ’ s change will introduce proportional change of tradable goods, then it will influence such macroeconomic vector as term of trade, import and export, inflation, employment, productivity, income allocation, and so on. from a microeconomic angle, including pricing to market, innovative behavior, menu cost and sunk cost, the paper probe into the pricing model of international enterprices under floating exchange rate and testify the incomplete pass - through of exchange rate and it ’ s detailed reason, then discuss the inspiration it has on china. it ’ s believable this kind of research will play a big part in china ’ s exchange rate scheme and some macroeconomic problems such as exchange rate tranmitting channel and effects, exchange rate fluctuating behavior
傳統的國際經濟學理論認為，名義匯率的波動具有完全的傳遞性（ completepass - through ） ，即它的變化會引起同比例的進出口貿易品相對價格以及貿易品和非貿易品相對價格的變化，然後通過需求變動的支出轉移效應（ expenditureswitching ）來影響國內經濟的諸多宏觀變量，如貿易條件、進出口貿易額、通脹水平、就業量、勞動生產率以及收入分配等，本文從依市定價（ pricingtomarket ） 、創新行為、菜單成本以及沉澱成本等四個不同的微觀角度，通過對浮動匯率下國際壟斷競爭性生產廠商的定價模型具體而透徹的探討，論證了匯率的不完全傳遞性並深入分析了決定匯率傳遞彈性的重要影響因素，闡述了該理論對人民幣匯率的啟示，這樣的研究會對我國今後的匯率政策以及匯率的傳導機制、傳導效應、波動行為等宏觀經濟問題起到重要的作用。The research of roger y. w. tang revealed the findings as follow : it can be concluded that tax regulations and profits are the two overriding considerations of international transfer pricing
對于跨國企業，大部分是成本加成法、市場定價、市價減銷售費用和談判定價。從所有因素調查看來，稅務條例和利潤是制訂國際轉移定價的最主要因素。Optimal dynamic pricing of perishable products with demand substitution
基於需求轉移的易逝性產品最優動態定價策略Investigation in into the stress of heavy metals to pavlova viridis and the their absorption abilities is key to treatment of environmental contamination, and significant in understanding the transferring and transforming behaviors of heavy metals, the results from obtained from such research can prove useful in establishing the standards for wastewater release and provide a framework for water quality evaluation
四種重金屬離子對海洋綠色巴夫藻的生長影響及富集現象的研究研究重金屬離子對海洋綠色巴夫藻的脅迫作用及吸附現象對治理環境污染，和研究重金屬在水體當中的遷移轉化有重要意義。也可以為國家制定水質排放標準和進行水質評價方面理論依據。Firm transfer pricing decision under asymmetric competition
不對稱競爭條件下的集團轉移定價決策Fund transfer pricing system and capital assignment system is the concrete organizing method of erm, which are responsible to the collecting and transmitting signals between leading group and basic unit and among every business segments inside the bank
資金轉移定價體系和風險資本分配體系是全面風險管理體系的具體組織方法，負責在銀行內部領導層和基層之間，以及各業務部門之間收集與傳遞信號。Rights conflict between donor and donee has provided a good point for legal study and research, this paper just starts form that and consists of four parts, which are summarized as follows : in the first part, i focus on the reliance interest in donation contract. firstly, i do my utmost to analyze and explain the similarities and differences between reliance interests, expect interest and restitution interest, which obviously should be the first job before discussing the reliance interest in donation contract
分析兩種解決方案的共性與個性，做出最優化的價值選擇;結合贈與合同單務、無償的法律特徵，分析贈與物移轉對贈與合同效力的影響;探討贈與合同中雙方的權利配置;確定合理信賴的判斷標準;論述贈與合同中信賴利益賠償責任之構成要件及信賴利益賠償之范圍。Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions
本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。Of course, there are n ' t no barriers when adopting the transfer pricing strategy, such as the barriers from the respective profit centers of the transnational corporation, objections from the overseas co - investors, restrictions from the government of the host country, differences of economic environment of various countries. all these to some extent have limit influences on the transfer pricing
當然，跨國公司在運用轉移定價策略時並非毫無障礙，它也會遇到各種限制因素，例如來自跨國企業集團內部各利潤中心的阻礙，來自海外合資者的反對，來自東道國政府的限制，再加上各國經濟環境的差異，這些在一定程度上都起到了制約轉移定價的作用。On the promotion of order price - making system to transferring price - making acts
淺析預約定價制度對轉移定價行為博弈的作用Beginning with the discussion on the risks related to taxation, this thesis researches into the transfer pricing behavior between listed companies and share controllers in socialist market economic environment and corresponding policy environment. by means of positive analysis, model analysis and case analysis, the author studies the kinds, source and influence of the tax - related risks which result from transfer pricing, and makes a deep exploration into the problem how to control and clear off the concerned risks
本文以上市公司轉移定價帶來的涉稅風險為切入點，以我國的上市公司與控股關聯方之間的轉移定價為研究對象，以我國的社會主義市場經濟環境和政策環境為研究背景，通過實證分析、模型分析及案例分析，對我國上市公司不同形式的轉移定價帶來的涉稅風險、風險種類、風險來源以及相關影響進行了剖析，對轉移定價稅務籌劃中涉稅風險的控制和化解進行了較深層次的研究和探討。分享友人