跨国公司转移定价和我国的制约措施研究.pdf

Abstract Multinationalisakindof which corporation enterprise pattem possesses and structure．Inrecent of legal organizational years，theproportion special tradeofthemultinational inworldtradehasbeen intrafirm corporation hasattracted internalization increasing，whichpeoples’attention．Thetheory main multinationalset intrafmamarketand corporation says，the why up reason tradeistosavetransactioncost．But undertakeintrafwm theiractivitiegtell US， tax handle forthe of transfer inifltrafirm purpose avoidance，they pricing market．Itisalsoan reason set intrafirm importantwhyt11eyup market．Aiming atmultinational internationaleconomic avoidance，many corporations’tax andmaincountrieshaveformulatedsome and organizations laws，policies measuresrelativetoanti—taxavoidance．Putanother Gamebetween way,the multinational andthehostcountieshasnever the corporations referring stopped andanti-tax tOthe oftaxavoidance avoidance．Asthemultinational problem taxavoidancehavebeen of hostcountries‘ corporatio