transfer pricing香港

移轉訂價(Transfer pricing),又名轉讓訂價、移轉價格,是指利用相關企業(related parties)進行,以減低稅金的商業行為,簡而言之是一種利用避稅港的主要方法。 為防財稅流失,不少國家及地方政府通過立法禁止或限制移轉定價的交易,將其列為逃稅 ...



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