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chapter 1 an introduction to transfer pricing - …（第1章介绍转让定价- - - - - -u2026）
Background Paper
Working Draft
Chapter 1
An Introduction to Transfer Pricing
[This paper is essentially a paper prepared by Members of the UN Tax Committee’s Subcommittee on
Practical Transfer Pricing Issues, but includes some Secretariat drafting and suggestions not yet considered
by them – the Secretariat takes responsibility for any relevant errors and omissions.]
Table of Contents
Section No. Title Page Number
1 What is Transfer Pricing? 2
2 Basic Issues Underlying Transfer Pricing 4
3 Evolution of Transfer Pricing 6
4 Concepts in Transfer Pricing 9
5 Transfer Pricing Methods 20
6 Special Issues Related to Transfer Pricing 21
7 Transfer Pricing in Treaties 24
8 Transfer Pricing in Domestic Law 27
9 Global Transfer Pricing Regimes 31
10 Transfer Pricing as a Current and Future Issue for 32
Developing Countries
11 Summary and Conclusions 35
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