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在全球经济一体化的背景下,转让定价成为更多国家面临的问题。本文对英国和我国转让定价税制作了比较,并就我国借鉴英国先进经验完善转让定价税制安排提出了相关建议。
In the context of global economic integration, transfer pricing has become a problem for more countries. This article makes a comparison between the transfer pricing tax system in Britain and China, and puts forward some suggestions on how to improve the transfer pricing tax system based on our country’s advanced experience in Britain.