关联企业之间在一个或更多国家(或地区)发生的转移定价行为被称为企业内交易。而了解企业内交易性质的关键,就在于关联企业之间资源或义务的转移价格。由于转移价格的确定有一定的弹性,因此,企业很可能会通过不公平的关联交易与转移定价,来操纵利润以实现逃税、交叉补 Transfer pricing between affiliated companies that occurs in one or more countries (or regions) is referred to as an intra-firm transaction. The key to understanding the nature of intra-firm transactions lies in the transfer prices of resources or obligations between affiliates. Because there is a certain degree of flexibility in the determination of the transfer price, it is likely that the enterprise will profitably evade tax through unfair related party transactions and transfer pricing