Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求，对跨国公司转让定价避税起到了抑制作用。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求，对跨国公司转让定价避税起到了抑制作用。
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