营利事业所得税不合常规移转订价查核准则

TransferPricingGuidelinesforMultinationalEnterprisesandTaxAdministrationsarm’slengthprinciple-1-()()()20%()(1)(2)()()()-2-()1.(3)2.3.()()()()(4)()()()-3-()()()()()()()TransferPricingIssue()-4--5-1.2.3.4.5.()()database-6-()OECD()()9290~9213%ABCD90~9290919213388.00111328.6747138.007967.33-7-7.33%~8.67%13%8%92()()-8--9-Bestmethodrule-10--11-()()-12-×()-13--14-×()-15--16--17-()()-18--19--20-OECDSafeHarbours-21-AdvancePricingArrangements-22--23--24--25--26--27-693304167373786737378-28--29-