转让定价(Transfer Pricing)是与跨国公司相关联的问题,在国际上已经引起了普遍的重视。由于跨国公司在我国建立的子公司和合营公司日益增多,目前国内对这个问题也逐渐重视起来。一、历史。转让定价始于1939年。当时沙特阿拉伯规定在其境内开采石油的外国公司要上交125％的石油开采特许费。当时石油价格为2美元/桶,即每销售一桶原油要缴纳给沙特王国25美分,有个外国公司找到了一个赚钱的妙策,它 Transfer pricing is a problem associated with multinational corporations and has gained widespread international attention. Due to the increasing number of subsidiaries and joint ventures established by multinational corporations in our country, the issue of this problem is gradually being paid more attention nowadays in China. First, history. Transfer pricing began in 1939. At that time, Saudi Arabia provided that foreign companies that exploit oil in their territory were required to pay 125% royalties for oil extraction. At that time the oil price was $ 2 per barrel, that is, for every barrel of crude oil sold for 25 cents to the Kingdom of Saudi Arabia, a foreign company found a trick to make money