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国际关联企业滥用转移定价避税
释义
国际关联企业滥用转移定价避税
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。
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