【摘要】 在双关联内部交易中,由于企业利润转移和税收筹划的需要,关联双方均希望掌握交易决策的主动权;但双关联内部交易的半开放性决定了任何一方的决策结果均有可能对其他关联方产生影响,而不恰当的交易决策将带来关联双方的利益冲突。但企业可以在最大化自身收益的同时,避免决策中的冲突,在谈判和定价中实现双关联内部交易关联双方的“双赢”。更多还原

【Abstract】 In order to benefit from profit transferring and tax planning,the related corporations are all willing to take the control of the dual related internal transaction.Nevertheless,their decisions will affect each other,because of the semi-openness character of the transaction.The improper decision can cause conflict.Nevertheless,while the enterprise maximizing its profit,it can also avoid the conflict of the decision,and achieve the "Win-Win" status in the transaction negotiating and pricing.更多还原