转让定价通常是企业采用的避税方法，对于普通的转让定价避税案，税务机关常采用比较价格法、成本加利法或再销售价格法进行转让定价调整，而对于一些特殊的避税案例,上述价格调整法可能就不大适用，税务机关需采取更为有效的方法进行调整。笔者前些日子参加了OECD在土耳其安卡 Transfer pricing is usually the tax avoidance method adopted by enterprises. For ordinary transfer tax avoidance cases, the tax authorities often adopt the comparative price method, the cost-plus-method, or the resale price method to make transfer pricing adjustments. For some special tax avoidance cases, the above price The adjustment method may not be applicable, and the tax authorities need to adopt more effective methods to make adjustments. A few days ago I participated in the OECD Anka in Turkey