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.
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).
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.
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.
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