非受控企業 的英文怎麼說
中文拼音 [fēishòukòngqìyè]
非受控企業
英文
uncontrolled enterprise- 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
- 控 : 動詞1 （告發;控告） accuse; charge 2 （控制） control; dominate 3 （使容器口兒朝下 讓裏面的液體慢...
- 企 : 動詞1. （抬起腳後跟站著 ） stand on tiptoe2. （盼望） anxiously expect sth. ; look forward to
- 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
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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。Article 10 a business combination not under the same control is a business combination in which the combining enterprises are not ultimately controlled by the same party or the same parties both before and after the business combination
第十條參與合併的各方在合併前後不受同一方或相同的多方最終控制的，為非同一控制下的企業合併。Article 5 a business combination under the same control is a business combination in which all of the combining enterprises are ultimately controlled by the same party or the same parties both before and after the business combination and on which the control is not temporary
第五條參與合併的企業在合併前後均受同一方或相同的多方最終控制且該控制並非暫時性的，為同一控制下的企業合併。
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