经济全球化背景下,跨国公司利用转移定价优化税收筹划,这引起了各主权国家对自身税收管辖权进步规制。本文采用比较研究的方法,分析了美国、国际经济合作组织对转移定价的规制情况,参照中国当前转移定价规制的情况,并提出了相关的建议。 Under the background of economic globalization, transnational corporations use transfer pricing to optimize tax planning, which has caused the sovereign countries to regulate their own tax jurisdiction. This article analyzes the regulation of transfer pricing by the United States and the International Economic Cooperation Organization (COE), compares the current transfer pricing regulation in China, and puts forward relevant suggestions.