文档介绍：本科毕业论文(设计)外文翻译原文:OverviewandCritiqueofExistingTransferPricingMethodsInthisChapter,weprovideanoverviewofthecurrenttransferpricingregulationspertainingtointra-grouptransfersoftangibleandintangibleproperty,theperformanceofservices,cost-(a)adescriptionofindividualmethodologiesandthecircumstancesinwhichtheyareapplied;(b)areviewoftheeconomicrationaleforeachmethodology;(c)acritiqueofsuchrationale;and(d):“CPM”(marginmethodor“TNMM”);“RPM”;;(or“CUP”)method;(withoutaprofitelement)(the“ApplicableFederalRate”),or,alternatively,-firm“cost-sharing”and“globaldealing”asspecialcases,-paniesjointlycontributetoresearchanddevelopmentactivities,andareassignedspecific,non-“globaldealingoperation”referstomultinationalfinancialintermediariesthatbuyandsellfinancialproducts,(asdistinctfromfinancialproducts),although“modities...”-basedmethodsthattheOECDfavorsovertheCPM/(and,,thegrossservicesmarginmethodandthecostofservicesplusmethod)canbeappliedunderthefollowingfactpatterns:;