“advance pricing arrangement”的概念、定义、翻译、参考文献-科学参考

单词	advance pricing arrangement
释义	advance pricing arrangement Encyclopedia 法学税法释 advance pricing arrangement预约定价企业就其未来年度关联交易的定价原则和计算方法，向税务机关提出申请，与税务机关按照独立交易原则协商、确认后达成协议的方法。国际通行的一种转让定价调整方法。
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