近20年来，随着跨国经济业务的飞速成展，多国企业（MultinationalEnterprise）通过转让定价进行国际避税，已成为国际税收中的一个主要问题。各国在处理这类问题时，道德需要判明有关的国内外企业之间是否存在联属关系。只有认定确有联属关系，纳税人才能受到税法中转让定价有 In the recent 20 years, with the rapid development of transnational economic business, Multinational Enterprise has become a major issue in international tax revenue through international tax avoidance through transfer pricing. In dealing with such issues, countries need to make a judgment as to whether there is an affiliation between relevant domestic and foreign enterprises. Only recognized do affiliations, taxpayers can be subject to tax law transfer pricing