跨国关联企业

我国在加入WTO后，跨国关联企业转让定价逃避我国税收的问题也更加突出。

Many multinational affiliated enterprises evade tax by transfer pricing .

跨国关联企业转移定价避税问题研究及防范

Study on Evading Taxation with Transfer Pricing in Multinational Affiliated Enterprises

转移价格是指跨国关联企业之间进行交易时使用的价格。

Transfer prices are here referred to the prices adopted by multinational associate businesses in trading .

转让定价是当今跨国关联企业所面临的最重要的税收问题之一。

Transfer pricing is one of the most important tax issues confronted by the transnational enterprises .

预约定价制是近些年来国际上兴起的用以解决跨国关联企业间转让定价税制问题的一项新型制度。

Advanced Price Agreement ( APA ) is a new system practiced for the cross-national enterprises among themselves to solve the problem about the transfer of price system of taxes , which is internationally used .

转移定价是跨国关联企业内部财务管理的重要环节和实现其经营战略目标的重要工具，也是其经常采用的最为重要的避税手段。

Transfer pricing is important in the finance management and is an important tool to achieve its strategic goal inside the transnational associated enterprise . It is also the most important means of tax evasion .

在这一产业集群中，跨国公司与关联企业是其最基本的主体结构，两类经济主体通过集群所获得的收益及其均衡直接关系到产业集群的发展、扩张和演进。

In this kind of industry cluster , there are two basic subjects : multinational companies and associated enterprises . The gains and its equilibrium of the two subjects through the cluster relates to the development , expansion and evolution of the industry cluster .

随着跨国公司在全球化进程中不断壮大，跨国关联企业利用转让定价逃避税负的现象急遽增多，跨国关联企业利用转移定价进行逃避税手段变得多样化、复杂化。

The institution of the evasion of law on private international law As the multinationals are becoming strong in the process of globalization , the phenomenon is domestically increasing that the multinationals use transfer pricing for tax evasion .

可以这样认为，伴随着跨国企业的迅猛发展，转移定价已经成为而且将继续是当今跨国关联企业和政府所面临的最重要的经济问题之一。

With the rapid development of multinational enterprises , transfer pricing is and continues to be one of the most important international legal and economic issue facing MNEs , and constitutes to be one of the major challenge to the tax authorities of each country .