| 国外转让定价税制发展研究 |
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| 引用本文： | 张同青,杨洁.国外转让定价税制发展研究[J].涉外税务,2008(1):36-39. |
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| 作者姓名： | 张同青 杨洁 |
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| 作者单位： | 1. 东北财经大学财税学院,辽宁,大连,116023
2. 东北财经大学职业技术学院,辽宁,大连,116023 |
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| 摘 要： | 本文将国外转让定价税制的发展过程归结为早期和近期两个发展时期,并对这两个时期转让定价税制发展变化的历史背景、各个时期发展的特点和发展要点做了简要阐述。
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| 关 键 词： | 转让定价 公平交易原则 关联企业 |
A Study on Development of Transfer Pricing Tax System Abroad |
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| Tongqing Zhang,Jie Yang.A Study on Development of Transfer Pricing Tax System Abroad[J].International Taxation In China,2008(1):36-39. |
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| Authors: | Tongqing Zhang Jie Yang |
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| Abstract: | This paper studies the development of transfer pricing tax systems in foreign countries by dividing it into two periods, the early one and the recent one. It then gives a brief introduction of historical background, characteristics and key issues of the development of transfer pricing tax system in each period. |
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| Keywords: | Transfer pricing Arm's length principle Associated enterprise |
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