transfer pricing

简明释义

转移价格制订法

英英释义

例句

1.The company decided to review its transfer pricing 转让定价 policies to ensure compliance with international tax regulations.

公司决定审查其转让定价 transfer pricing政策，以确保符合国际税收法规。

2.During the audit, the accountant found discrepancies in the transfer pricing 转让定价 reports submitted by the subsidiaries.

在审计过程中，会计发现子公司提交的转让定价 transfer pricing报告中存在差异。

3.The government has introduced new guidelines to regulate transfer pricing 转让定价 practices among large corporations.

政府已推出新指南，以规范大型企业的转让定价 transfer pricing做法。

4.Companies must document their transfer pricing 转让定价 methodologies to defend against potential tax audits.

公司必须记录其转让定价 transfer pricing方法，以便在潜在的税务审计中进行辩护。

5.Implementing a robust transfer pricing 转让定价 strategy can help multinational companies minimize their tax liabilities.

实施一个强有力的转让定价 transfer pricing策略可以帮助跨国公司减少税务负担。

作文

In the world of international business, the concept of transfer pricing plays a crucial role in determining how transactions between related entities are valued. Transfer pricing refers to the prices at which goods, services, and intellectual property are exchanged between affiliated companies, usually within the same multinational corporation. The significance of transfer pricing lies in its impact on tax liabilities, profit allocation, and financial reporting across different jurisdictions.One of the primary reasons companies engage in transfer pricing is to optimize their tax obligations. By setting prices for intercompany transactions strategically, firms can shift profits from high-tax jurisdictions to low-tax ones, thereby minimizing their overall tax burden. For example, if a company based in a country with a high corporate tax rate sells products to its subsidiary in a country with a lower tax rate, it may set a price that allows for greater profit recognition in the subsidiary’s jurisdiction. This practice, while legal when done correctly, can raise red flags with tax authorities, leading to audits and potential penalties.Moreover, transfer pricing can significantly affect a company's financial performance and competitiveness. Accurate transfer pricing ensures that each entity within a multinational corporation reflects a fair profit margin based on the economic value they contribute. If one subsidiary is undervalued due to improper transfer pricing, it may struggle to secure funding or investment, ultimately hindering its growth potential. On the other hand, inflated prices can lead to overreporting of profits and subsequent scrutiny from regulators.The complexity of transfer pricing is further compounded by the need for compliance with local and international regulations. Various countries have established guidelines to govern transfer pricing practices, often based on the OECD (Organisation for Economic Co-operation and Development) Transfer Pricing Guidelines. These rules aim to ensure that transactions between related parties are conducted at 'arm's length,' meaning that the prices should be consistent with those charged between unrelated parties in similar circumstances. Companies must maintain comprehensive documentation to support their transfer pricing strategies, demonstrating that their methods align with market conditions.Furthermore, the rise of digital economies has introduced new challenges for transfer pricing. In sectors where intangible assets play a significant role, such as technology and pharmaceuticals, determining the appropriate pricing for intellectual property can be particularly difficult. As businesses increasingly operate online and across borders, traditional models of transfer pricing may not adequately capture the value created in these transactions, prompting calls for updated regulatory frameworks.In conclusion, transfer pricing is a vital aspect of international business that requires careful consideration and management. It influences tax strategies, financial health, and compliance with regulations. As globalization continues to evolve, companies must navigate the complexities of transfer pricing to ensure they operate within legal boundaries while optimizing their financial outcomes. Understanding the intricacies of transfer pricing is essential for businesses aiming to thrive in today's interconnected economy.

在国际商业的世界中，短语转让定价的概念在确定关联实体之间交易的价值方面起着至关重要的作用。转让定价是指附属公司之间交换商品、服务和知识产权的价格，通常发生在同一跨国公司内部。转让定价的重要性在于它对不同管辖区的税务责任、利润分配和财务报告的影响。企业参与转让定价的主要原因之一是优化其税务义务。通过战略性地设定内部交易的价格，公司可以将利润从高税率管辖区转移到低税率管辖区，从而最小化整体税负。例如，如果一家位于高企业税率国家的公司向其位于低税率国家的子公司出售产品，它可能会设定一个价格，使得在子公司管辖区内的利润确认更大。这种做法在正确进行时是合法的，但可能会引起税务机关的警觉，导致审计和潜在的处罚。此外，转让定价还会显著影响公司的财务表现和竞争力。准确的转让定价确保跨国公司内部的每个实体都反映出基于其所贡献的经济价值的公正利润率。如果由于不当的转让定价，某个子公司被低估，它可能会在获得资金或投资方面面临困难，从而最终阻碍其增长潜力。另一方面，价格虚高可能导致利润过度报告，并引发监管机构的审查。转让定价的复杂性还因需要遵守地方和国际法规而加剧。各国已建立指南来管理转让定价实践，通常基于经济合作与发展组织（OECD）的转让定价指南。这些规则旨在确保相关方之间的交易以“独立交易”的方式进行，这意味着价格应与在类似情况下不相关方之间收取的价格一致。公司必须保持全面的文档，以支持其转让定价策略，证明其方法与市场条件相符。此外，数字经济的兴起为转让定价带来了新的挑战。在无形资产扮演重要角色的行业，如科技和制药，确定知识产权的适当定价尤其困难。随着企业越来越多地在线和跨境运营，传统的转让定价模型可能无法充分捕捉这些交易中创造的价值，促使人们呼吁更新监管框架。总之，转让定价是国际商业中的一个重要方面，需要仔细考虑和管理。它影响税收策略、财务健康和合规性。随着全球化的不断发展，公司必须驾驭转让定价的复杂性，以确保在法律边界内运营，同时优化其财务结果。理解转让定价的复杂性对于希望在当今互联经济中蓬勃发展的企业至关重要。