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阿关联企业由邵的定价转让①一直是避税（特别是国际进税）最主要、最常见的形式之一。经合给织（OECD）对转让定价问题一向给予高度重视，经常不定期发布（转让定价准则》来指导各成员国的税收立法和实践；因为经合组织是主要发达国家的“富人俱乐部”，其《准则》在世界范围?
The transfer of a related enterprise from Shao’s pricing has always been one of the major and most common forms of tax avoidance (especially international taxation). OECD has always attached great importance to the issue of transfer pricing. It often issues (transfer pricing guidelines) from time to time to guide the tax legislation and practice of member states. Because OECD is a “rich club” of major developed countries, , Its “guidelines” in the world?