转让定价税制的国际比较与借鉴胡笑辉随着经济活动的日益国际化，跨国公司为了寻求有利的投资场所，纷纷积极地向外投资。各国税制干差万别，客观上为跨国公司进行国际避税提供了前提条件。而在国际避税活动中，转让定价是最为常见和最为重要的一种避税手段。对此，各国采... International Comparison and Reference on the Tax System of Transfer Pricing Hu Xiaohui Along with the increasingly internationalization of economic activities, multinational corporations have been actively investing abroad in order to seek favorable investment sites. Since the tax system in different countries is very different, it objectively provides the preconditions for multinational corporations to conduct international tax avoidance. In international tax avoidance activities, transfer pricing is the most common and the most important tax avoidance. In this regard, countries mining ...