独立交易原则
- 网络arm's length principle
独立交易原则-
传统上，各国主要根据独立交易原则采用可比非受控价格法、再销售价格法等对跨国企业关联交易中的转让定价进行应纳税额调整。
Traditionally , many countries adjust the transfer pricing in the related transactions of multinational companies mainly with the principle of independent transaction and adopt the methods of Comparable Uncontrolled Pricing and Resale Pricing .
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企业与其关联方共同开发、受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按照独立交易原则进行分摊。
As regards the costs of an enterprise and its affiliated parties for jointly developing or accepting intangible assets , or jointly providing or accepting labor services , they shall , when calculating the taxable income amount , apportion them according to the arms length principle .