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本文首先概述了转让定价及独立交易原则,接着对税基侵蚀与利润转移(BEPS)中有关转让定价的内容进行了介绍,并对其产生的影响和未来趋势进行了评价。
This paper begins with an overview of transfer pricing and the principle of independent transactions. It then introduces the content of transfer pricing in the Tax Base Erosion and Profit Transfer (BEPS), and evaluates its impact and future trends.