为了防止关联企业把应在美国征税的所得额转移到国外,美国的《国内收入法典》第482节规定:税务部门有权决定,在关联企业各纳税人之间,按“公平交易原则”(Arm's length principle)和“总利润原则”(Principle of grossprofit)进行收入和费用的分配,以明确反映各有关联纳税人各自的真实所得额,防止国际避税.保证美国 In order to prevent affiliates from transferring the amount of income that should be taxed in the United States to foreign countries, Section 482 of the Internal Revenue Code of the United States states: The tax authorities have the power to decide whether, in accordance with the principle of fair dealing, (Arm's length principle) and Principle of gross profit to allocate revenue and expenses so as to clearly reflect the real income of each relevant taxpayer and prevent international tax avoidance.