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guo ji guan lian qi ye bi shui de biao xian ji fang fan
Author(s): 
Pages: 36
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  关联方税收管辖转让定价总机构应税所得银行借款税收国家供销管理转让价格市场价格行情;
Abstract: <正> 目前,在国际经济交往中,由于关联企业间的交易活动未按独立企业之间的价格进行,使相当大的一部分所得逃避了税收管辖。主要表现在以下几个方面:
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