没有CFC、资本弱化、转移定价或物权方面的法规;.
Absence of sophisticated CFC legislation, thin capitalisation or transfer pricing rules;没有CFC、资本弱化、转移定价或物权方面的法规;.
No CFC, thin capitalization, transfer pricing or substance legislation;
Definition of Transfer Pricing policy.
Also, international corporations could use transfer-pricing to avoid taxation.
Transfer prices enable the transfer of profits.Combinations with other parts of speech
Managing changes to transfer pricing policy;
(h) Subcommittee on Transfer Pricing-- Practical Issues.转移定价被认为是一个关键问题,因为它可能导致企业将税收当局的税收收入转往它处。
Transfer pricing is considered a critical issue as it may lead to income being diverted from tax authorities by corporations.最常见的技术是一种称为转移定价的技术,几乎每个跨国公司都采用这种技术。
The commonest technique is one called transfer pricing, employed by pretty much every multinational.(k)转移定价,包括供发展中国家使用的手册和检查单;.
(k) Transfer pricing, including a manual and checklist for developing countries.年转移定价准则》对于确定该常设机构和相关企业之间交易的价格有借鉴意义。
The 1995 transfer pricing guidelines are relevant for pricing transactions between the permanent establishment and associated enterprises.OECD关于转移定价文件和国与国报告的指导的现实意义.
Practical implications of the OECD's guidance on transfer pricing documentation and country-by-country reporting.中国在对待转移定价上十分重视,因其欲与很多其他国家一样,公平地在国际税收上分一杯羹。
China treats transfer pricing with high importance and as with many other countries it wants its fair share of the international tax pie.
Has published books and articles on international taxation, transfer pricing and the tax code.例如在经合组织框架下的税收和转移定价谈判就为世界范围内的双边税务谈判铺平了道路。
Negotiations at the OECD on taxation and transfer pricing have resulted in bilateral tax treaties around the world.主要的原因就是公司通过这种转移定价方式将收入输送到在ài尔兰,新加坡以及波多黎各的“外国区域运营中心”。
The main reason is the company through this transfer pricing income transported to Ireland, Singapore and Puerto Rico"foreign regional operations center.".曾任国际政府财政协会挪威分会主席,并在经合组织的自然资源征税和转移定价问题培训班担任讲师。
Has served as Chairman, International Fiscal Association at Norwegian Branch, andinstructor at OECD training courses on natural resources taxation and transfer pricing.工作队已成立分别围绕国家建设、问责制和有效的能力发展、转移定价、信息交流和逐国报告等专题的各个分组。
It has established subgroups on statebuilding,accountability and effective capacity development, transfer pricing, exchange of information, and country-by-country reporting.建立能力以处理当前的问题,包括处理涉及无形资产的转移定价问题以及提供服务的领域的问题;.
(i) building capacity to deal with current issues,including dealing with issues of transfer pricing involving intangibles and in the areas of service provision;潜在的风险包括挤掉本地投资、反竞争做法、转移定价以及对环境和社会的有害影响。
Potential risks include crowding out local investments,anti-competitive practices, transfer pricing, and adverse environmental and social impacts.一众嘉宾於「创造影响力:岭南大学转移定价论坛」上合照。
Honourable guests take group photo at the‘Creating an Impact:Lingnan Transfer Pricing Forum'.直接外资除带来预期收益之外,还存在一些潜在风险,包括排挤当地投资,反竞争惯例,转移定价和环境及社会影响。
Along with the expected benefits of FDI, potential risks include crowding out local investments,anti-competitive practices, transfer pricing and environmental and social impacts.转移定价实际问题小组委员会协调员StigSollund报告了该小组委员会迄今的工作进展。
Stig Sollund, the coordinator of the Subcommittee on Transfer Pricing-- Practical Issues, reported to the Committee on the progress of the work of the Subcommittee so far.但是,《阿克拉协定》具体指出了转移定价及常见舞弊现象的风险,其内容如下:.
The risk of transfer pricing and often abuses was, however, specifically noted in the Accra Accord as follows:.然而,会计操纵、企业转移定价和政府机构的腐败对确保透明的成本定价制度提出了更多的挑战。
However, accounting manipulations, use of transfer pricing by companies, and corruption in government agencies pose additional challenges to ensuring a transparent system of cost-based pricing..因此,企业现在可以充分利用物料转移定价、平行评估、即时结算和预测等新功能。
Companies can now takecomplete advantage of new capabilities such as transfer pricing, parallel valuation, soft close, and prediction.从世界范围来看,预约定价(APA)被认为是解决转移定价反避税的最有效方式。
Advance pricing agreements(APA) are considered the most effectiveway to solve the problem of tax avoidance through transfer pricing.加强防止损失、偷税漏税、走私、转移定价、贸易诈骗等。
Avoid revenue loss, tax evasion, smuggling, price transfer and trade frauds.不同特殊个案,包括银行活动;(a)银行间转移定价;(b)船运公司;(c)自然资源勘探和建设.
Various special cases, including banking activities;(a) transfer pricing between banks;(b) shipping companies;(c) natural resource exploration and construction.该公司的专业团队在税法、海关、保险、银行和金融、基建及转移定价领域带来数十年的法律服务经验及专业知识。
Its team of professionals brings decades of legal experience and its specialty in tax law, customs, insurance, banking and finance,infrastructure and transfer pricing.