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一、关于转让定价的概念转让定价(TRANSFER PRICING)是国际经济范畴的一个专门用语,通常指的是跨国公司集团内部商品和劳务交易往来的作价,也可称作划拨定价。众所周知,当今世界是开放的世界,其重要特征是经济生活的国际化。本世纪现代跨国公司的蓬勃兴起便是经济生活国际化高度发展的一个显著标志。据粗略统计,目前2万家跨国公司,其所拥有的11万家子公司和分支机构星罗棋布在世界各国,几乎伸展到一切工业生产领域和银行、保险、交通运输、房地产、经营管理和信息咨询部门。现已大体控制着全世界总量的40％、国际技术转计额的40％和国际贸易额的50％,成为当代世界经济活动的一支主体力量。
I. THE CONCEPT OF TRANSFER PRICING TRANSFER PRICING is a specialized term in the international economic field, usually referring to the price at which transactions between goods and services within a transnational corporation are traded, which may also be referred to as transfer pricing. As we all know, today’s world is an open world, and its important feature is the internationalization of economic life. The flourishing rise of modern multinationals in this century is a notable sign of the highly developed internationalization of economic life. According to rough statistics, the current 20,000 multinational corporations, which have 110,000 subsidiaries and branches dotted around the world, almost extended to all areas of industrial production and banking, insurance, transportation, real estate, management and information consulting department. Now has a total control over 40% of the world total, 40% of international technology transfers and 50% of international trade, becoming a major force in the economic activities of the contemporary world.