马来西亚转让定价 [Transfer Pricing FAQ] #转让定价实务问答: 34 - 示例制药行业有哪些特点和转让定价问题?

1. OECD在《跨国企业和税务部门转让定价准则》第五章“文件 中，订出了一个税务局在转让定价分析中需要的资料范围。

2. 通常，这些资料包括受控交易所涉及的关联方的情况、功能分析、从事相似交易或经营活动的独立企业的信息、交易的性质和合同条款、经济现状、交易涉及的财产、受控交易中的产品和服务如何在关联企业之间流动、贸易条件的变化和现有协议的重新谈判等等。

3. 接下来，我们就看一些示例，怎样描述相关领域的特点以及所面对的定价问题

👉 制药行业

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#马来西亚转让定价
#什么是转让定价

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