在经济全球化背景下,跨国公司内部交易激增,为其利用转让定价实现利润最大化提供了便利。转让定价带来经济利益的跨国流动,影响各国的税收利益,从而引发相关国政府对转让定价行为的税收监管。税收监管必然伴随着征纳方的信息不对称问题,并由此带来相关各方行为的不确定性。本文根据国际转让定价税收监管的特点,把这种信息不对称及由此产生 In the context of economic globalization, the proliferation of transnational corporations’ internal transactions has facilitated their use of transfer pricing to maximize profits. Transnational flows that bring about economic benefits through transfer pricing affect the tax benefits of all countries, and thus trigger the tax supervision over the transfer pricing by the government of the relevant country. Tax regulation inevitably accompanies the issue of information asymmetry on the part of the lenders, and thus brings about the uncertainty of the actions of all the parties concerned. This article based on the characteristics of international transfer pricing tax regulation, this information asymmetry and the resulting