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预约定价安排作为国家调整转让定价行为和遏制国际逃税的有效手段之一越来越受到各个国家税企双方的重视。本文通过分析预约定价安排案例,揭示了预约定价安排制度对税企双方的积极影响。
As one of the effective measures for the state to adjust the transfer pricing and stop the international tax evasion, the reservation pricing arrangement has drawn more and more attention from both taxation and taxation authorities in all countries. This article analyzes the case of reservation pricing arrangements, revealing the positive impact of the system of reservation pricing on both parties.