国际转移价格是指跨国公司内部贸易的商品或劳务的价格，它与不相关企业之间买卖货物或劳务时所采取的价格相比要复杂得多。它的确定不仅考虑制订一般价格要考虑的因素，而且还涉及两个或两个以上国家的法律制度、市场状况、竞争水平以及政府间的关系等等，因而具有很大的灵活? International transfer prices refer to the prices of goods or services traded internally by transnational corporations and are much more complex than the prices taken when buying or selling goods or services between unrelated enterprises. Its determination not only considers the factors to be considered in formulating the general price, but also involves the legal system, market conditions, level of competition and inter-governmental relations in two or more countries and thus has great flexibility.