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企业之间发生的关联交易必须遵循独立交易原则,要选用合理的转让定价方法,而究竟选择何种定价方法,则需评价可比数据在各种方法应用中的可靠性.该文就五种不同的转让定价方法在确定独立交易价格时需要注意的问题做了探讨.“,”Associated transactions among enterprises should comply with the arm''s length principle.Therefore it is necessary to select appropriate transfer pricing methods according to the evaluation on the reliability of the comparable data obtained by different methods.This paper analyzes issues in the application of five different transfer pricing methods in determining the arm''s length price.