让利
However, business people are good at availing themselves of loopholes in legislation. Therefore, it is necessary to define clearly "transfer" and "for profits" when the PDPO is amended.
不过,商人善于钻法例空子,日后提出修订时,条例必须清楚界定何谓「转移」与「图利」。
Based on the principle of fairness in taxation and tax efficiency established the basic legal principles of transfer pricing, including the Arms Length principle, the principle of total profits and optimization principles.
国际社会在税收公平原则和税收效率原则的基础上确立了规制转移定价的基本法律原则,包括正常交易原则,总利润原则和最优化原则。
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