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transfer pricing methods

Vertaling van "transfer pricing methods" in Chinees

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转让定价方法
In the ensuing discussion, participants exchanged views on which transfer pricing methods might be most suitable in different circumstances.
在随后的讨论中,与会者就在各种情况下哪种转让定价方法最为合适交换了意见。
The Chair noted that trying to apply transfer pricing methods without the necessary information would inevitably lead to failure and possible double taxation; thus, that issue was a practical topic for discussion.
主席指出,试图在缺乏必要信息的情况下运用转让定价方法,将不可避免地导致失败和可能的双重征税,因此这个问题是一个非常实际的讨论问题。
Chapter 6 ("Transfer pricing methods") describes the methods that can be used to determine "arm's length prices" and describes how to apply the methods in practice.
第六章("转让定价方法")说明了可用来确定"正常价格"的方法以及在实践中应如何运用。
OECD Transfer Pricing Methods
经合组织转让定价方法
In addition, a working draft on transfer pricing methods was on the website, with an invitation to give written comments (hard copies of the working drafts were provided to the annual session for information).
此外,还在网站上登载了关于转移定价方法的工作草稿,并征求书面意见(已向年度会议提交工作草稿的打印文本以供参考)。
2018 Guide is updated based on the 2017 edition of OECD Transfer Pricing Guidelines and the 2017 edition of United Nations (UN) Practical Manual on Transfer Pricing in terms of comparability of transactions between unrelated parties, transfer pricing methods and selection of transfer pricing methods.
2018年版指南在非关联交易的可比性、转让定价方法及其选择等方面按2017年版的OECD转让定价指南和2017年版的联合国转让定价手册进行了更新。
Key contents and updates in 2018 Guide As a document being referenced by Customs, the Guide acts as a comprehensive instruction and guidance to Customs on customs valuation and transfer pricing topics. 2018 Guide gives detailed introductions on transfer pricing, including the arm's length principle, comparability, transfer pricing methods and selection of such transferpricing methods.
指南的主要内容和更新 作为主要面向海关的工具类文献,指南为海关提供了关于海关估价与转让定价领域全面的指导性资料,对转让定价进行了详细介绍,包括独立交易原则、可比性、转让定价方法及其选择,避免和解决税务争端的预约定价安排(APA)和协商程序(MAP)等转让定价的实践和合规问题。
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