avoid tax by manipulation of transfer pricing transactions among related enterprises
释义
avoid tax by manipulation of transfer pricing transactions among related enterprises Encyclopedia
法学国际避税(参见经济学)释 avoid tax by manipulation of transfer pricing transactions among related enterprises国际关联企业滥用转移定价避税 国际关联企业之间在交易时违背独立企业交易原则,人为地故意抬高或压低交易价格或费用标准,导致关联企业某一实体的利润转移至另一个关联企业的行为。