Synopsis
《跨国公司转让定价税收规制比较、借鉴与我国税制改革研究》为上海对外经贸大学会计学院审计学专业主任王如燕教授的个人专著，将我国与贸易伙伴间跨国公司转让定价进行比较研究，是一个系统综合性创新研究。转让定价避税一般在跨国集团公司之间发生，由于集团中各公司遍及世界各地，各国税收制度的差异、管理水平的参差不齐以及集团利益的驱使，使得避税方式愈演愈烈，花样翻新，手段层出不穷，逐渐成为世界贸易发展的严重障碍。
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