随着经济的不断发展和各国制度的逐渐完善,在以市价为基础制定国际转让定价的国际总趋势下,跨国公司可以采用在避税港设信箱公司的迂回战术实现国际转让定价的特定财务功能。
With the developing of the economy and the gradual perfection of the institution , MNC can use the Mailbox Company in the tax haven to realize the certain financial function of the international transfer pricing .