转让定价调整（transferpricingadjUstment）是困绕各国税务当局的一个艰深问题，有关这方面的文献已浩如烟海。在实际中，有的国家（如中国）至会仍采用传统的万法，如可比非受控价格法、市梢善价格法、成本加利洁和天易利润法者，有的国家采用了比较现代的比较价格法、比级利 Transfer pricing adjustment (transferpricingadjustment) is a difficult problem that surrounds the tax authorities in various countries, literature on this has been numerous. In practice, some countries (such as China) will still adopt traditional methods, such as the comparable uncontrolled price method, the market price method, the cost method and the profit method, and some countries have adopted More modern comparative price method, the level of profit