术语“跨国联属企业”的详细信息

英译术语:

transnational associated enterprise

汉语语境:

国联属企业通过转让定价和不合理分摊成本费用来避税。在母公司与分公司之间，可以利用分摊管理成本与费用的办法，将利润从高税率国家转移到低税率国家，从而减少高税率国家内联属企业应税所得额 的数量，达到避税目的。

英语语境:

Transnational associated enterprises achieve tax evasion by transfer pricing and unreasonable distribution of the costs. Between the parent company and the branch company, profits could be transferred from the high-tax country to the low-tax one by means of distributing the administrative cost, thus reducing the amount of the taxable income of the associated enterprises in the high-tax country and finally achieving the aim of evading tax.