文档介绍：本科毕业论文(设计)外文翻译原文:TransferpricinginverticallyintegratedindustriesAbstractTaxofficialsjudgewhetheramultinational’stransferpriceisconsistentwiththearm’s-lengthstandard,thepriceatwhichtwoindependentfirmswouldcarryoutasimilartransaction,,parabledatamaybefromcontrolled(non-independent)’s-parabilityrulesencouragetheintegratedfirmstocolludetacitlyontransferpricesinawaythatamplifiestax-,weshowthatstrategiclinkagesbetweenverticallyintegratedfirmsoperatinginthesamefinalgoodmarketmoderate,andcanpossiblyreverse,tax--Plusmethodturnsouttobethemosteffectiveinlimitingtheequilibriumamountofprofit-shiftingoutofthehigh-taxcountryandityieldsthehighesttaxrevenuesforthehigh-·Verticalintegration·,themultinationalhasanincentivetosetthetransferpricetoshiftprofitsintothelow-,OECDcountriesauditmultinationaltransferpricestodeterminewhethereachtransferpricemeetsthearm’s-lengthstandard:thetransferpriceequalsthepricetwoarm’s-lengthorindependentfirms,firmsnotcontrolledbythesamemultinational,’s-lengthstandard,thetaxauthorityimputesanappropriatetransferprice,calculatesanewtaxliability,’s-lengthpricinginpractice,taxauthoritiestestwhetheratransferpricemeetsthearm’s-,