与独立企业间的相互交易有所不同,当关联企业间相互交易时,其商业和财务关系可能不会直接由外部市场力量决定。关联企业间不同于独立企业的定价过程通常被称为“转让定价”。转让定价可以发生在一国之内,也可以发生在国与国之间,后者被称为“国际转让定价”。在经济全球化背景下,国与国之间的转让定价问题会导致税收在不同管辖权之间流动,带来各国税收利益的不平衡,因而成为各国政府以及跨国企业重点关注的国际税收问题(以下所述转让定价 Unlike interdependent transactions, the business and financial relationships between affiliates may not be directly dictated by external market forces. The pricing process that differs from independent firms in affiliates is often referred to as “transfer pricing.” Transfer pricing can take place within one country or between countries, the latter being called “International Transfer Pricing.” Under the background of economic globalization, the problem of transfer pricing between countries will lead to the flow of tax among different jurisdictions, which brings imbalances in the tax benefits of all countries and thus becomes an international tax issue of concern to governments and multinational corporations The transfer pricing