transfer pricing

Multinational companies use transfer pricing to allocate profits between subsidiaries in different tax jurisdictions.跨国公司利用转让定价在不同税收管辖区的子公司之间分配利润。

Tax authorities scrutinise transfer pricing arrangements to prevent profit shifting to low-tax territories.税务机关对转让定价安排进行严格审查，以防止利润转移到低税率领地。