关联企业转移定价研究综述

分别从考虑税收因素和不考虑税收因素两方面出发,对国内外关于关联企业内部交易 转移定价的研究现状作了比较详细的综述,论述了每一种转移定价策略的缺陷和不足,并结合 现实企业的实际情况,提出了进一步的研究方向。最后就转移定价的最新研究动态及今后的 发展趋势进行了分析

Review on study for transfer pricing

In this paper , we summarized the present condition of study for the transfer pricing in intrafirm trade of affiliated enterprise. We divide all researches into two aspects. One aspect is that the researchers consider tax fac2 tors in internal trade and the other aspect is that the researches do not consider tax factors. We analyze the draw2 backs and limitation for all kinds of transfer pricing strategies , and combing the realism condition put forward the further study direction. At last , the paper discusses the newest development at present and the trend of research in the future of transfer pricing.