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- W2389147282 abstract "It is the most difficult problem in tax administration among the related enterprises with the internationalization and integration of the world's economy.This article point out the situation that how to reflect the principle of arm's length standard in tax practice between related enterprises is very difficult when comenting existing tax legislation and regulation among associated enterprises,meanwhile it is very difficult how to determine the transaction's fair pricing by tax authorities.This paper give some suggestion in which perfecting the legislation and regulation on standard of transfer pricing between related enterprises." @default.
- W2389147282 created "2016-06-24" @default.
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- W2389147282 date "2008-01-01" @default.
- W2389147282 modified "2023-09-24" @default.
- W2389147282 title "The New Prospects on Construction of Tax Administration on Transfer Pricing between Associated Enterprises" @default.
- W2389147282 hasPublicationYear "2008" @default.
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