multinational transfer pricing 中文意思是什麼
multinational transfer pricing
解釋
多國公司轉移價格制訂法- multinational : 多國籍公司
- transfer : n 1 移轉，轉送；調職；調任[轉學]證書；變換。2 （財產；權利等的）轉讓，讓與（證書），移轉，授受；...
- pricing : 報價模式的案例練習
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With the development of economic incorporation and trade globalization, multinational corporations have gradually become important tax resource in every country. however more and more mncs take up transfer pricing to avoid tax duty, which has caused great loss to every tax authorities
隨著世界經濟一體化和貿易全球化的發展，跨國公司（ mncs ）日益壯大成為各國稅收的重要來源，但跨國公司越來越多的利用轉讓定價逃避稅收，給各國稅收帶來嚴重損失。 -
There are two points presented by this study. one point is related to anti - tax avoidance, by this point, the study is trying to work out basic principles for our law - makers to formulate proper taxes regulations and also to prevent the tax avoidance attempted by chinese - foreign equity joint venture though transfer pricing. another point is management strategy of multinational enterprises, this dissertation is trying to study out how to exploit the transfer pricing for chinese multinational enterprises to obtain maximum benefits globally under currently complicated international economic environment
最後，本文從反避稅的角度，研究治理轉讓定價的國際慣例及其新發展，為我國制訂相應的法律，完善轉讓定價稅制提供理論依據，並對防範外商投資企業實施轉讓定價避稅提出對策;另外，從跨國經營策略的角度，為我國跨國公司在復雜的國際經濟環境下，採用轉讓定價策略時應注意的問題作一些探討。
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