可比非受控交易标准约束条件下的预约定价模型被引量：2

导出

摘要以往有关转让定价的模型均无法准确描述预约定价的机理。可比非受控交易标准约束条件下的预约定价模型则对所涉政府进行转让定价约束的条件进行了扩展,并在分析所涉国政府对转让定价进行管制和约束时,加入跨国公司可能受到的补税和罚款因素,使之更加符合实际情况。

作者宋献中赵晋琳

机构地区暨南大学管理学院

出处《涉外税务》 CSSCI 北大核心 2004年第12期54-57,共4页 International Taxation In China

关键词可比非受控交易标准约束条件预约定价

参考文献4

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涉外税务

2004年第12期

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