转让定价,又称为划拨定价或者内部转让价格,是当今世界经济学界、各国政府和跨国公司最为关注的问题之一。转让定价之所以广受关注,不仅因其复杂性和隐蔽性,更因涉及多方面的利益,包括跨国公司母国与东道国的利益,跨国公司自身和驻地利益,以及跨国公司内部各分支机构的利益等。 Transfer pricing, also known as transfer pricing or transfer price, is one of the issues of most concern to today’s world economists, governments and multinational corporations. The widespread concern about transfer pricing is not only because of its complexity and concealment, but also because of its various interests, including the interests of the home and host countries, the interests of multinational corporations and their own resident companies, the interests of multinational affiliates Wait.