It is not only that we say so: an international audit came here in2006 to assess our procedure and processes and confirmed the same.

In recent years, lots of concerns are focused on the effects of non-audit service on audit independence and audit quality in international audit industry.

近年来，非审计服务对审计独立性及审计质量的影响引起了国际审计界的广泛关注。

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The new international audit risk standards make the traditional audit mode to produce profound change.

新国际审计风险系列准则使传统审计模式发生了深刻的变化。

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At the same time, the international audit market is not at peace either.

与此同时，国际审计市场上也不太平。

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Accompanying the development of international economic business, multinational corporations' international transfer pricing has become one of the important means to achieve it's each aim. In the meantime, international transfer pricing is also to be paid attention by every side;

随着国际间经济业务的扩展，跨国公司国际转让定价已成为跨国公司实现其各个方面目标的重要工具之一，同时国际转让价格也越来越受到各方面的重视；

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The International Issues of Transfer Pricing Practice on Multinational Corporate

跨国企业转移定价法有关问题研究

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Proceeds from this, basing on the perspective of balanced interests of relevant parties, this article researches for the effectiveness of the tax monitoring on transfer pricing, seeking the consistency between the taxation arrangements of international transfer pricing and the mechanism of tax collection.

基于此，本文从相关各方利益均衡的角度对转让定价税制的有效性进行研究，寻求实现国际转让定价税制安排与征管机制的一致性。

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In the section I, the author discusses the scope of an international transfer pricing and further analyzes the theoretical basis of the international transfer pricing and the economic basis of transfer pricing options, which makes preparations for the follow-up analysis of international transfer pricing mechanism.

第一节，探讨了国际转让定价的范畴，进而分析了国际转让定价产生的理论基础与转让定价行为选择的经济基础，为后续的国际转让定价机制分析做了准备。

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This part analyzes mainly the international transfer pricing mechanism from the non-monitoring condition, and reveals the inner mechanism and external effects of arbitrage in the transfer pricing which multinational companies seek, and explores the system incentives of international transfer pricing tax.

这部分内容主要通过非监管条件下国际转让定价的机制分析，揭示跨国公司寻求转让定价套利的内在机制和外部效应，探索国际转让定价税制的制度动因。

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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.

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。

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When the aim of international transfer pricing is defined, we must consider many factors including corporations' total aim, in order to formulate the feasible international transfer pricing system.

在确定国际转让价格目标时，要考虑公司总体目标等多方面的因素，从而制定出切实可行的国际转让定价系统。

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Because international transfer pricing behaviors increase continuously, transfer pricing dispute which is invoked by adjustment are more and more.

随着转让定价行为的不断增多，转让定价争议的发生也越来越频繁，此类争议如果不能得到妥善解决，不但可能引起国际双重征税，还会阻碍国家间经济合作与交流。

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This chapter researches on the two trends that appear in the recent international transfer pricing law.

本文仔细研究了转让定价法律以及国际上转让定价法律出现的新趋势、面临的新情况。

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Section I briefly describes the scope of the international transfer pricing taxation, system and supervision effect, which prepares for the analysis of transfer pricing tax below the regulatory system plight.

第一节，简要阐述了国际转让定价税制的范畴、体系和监管效应，为下文分析转让定价税收监管的制度困境提供基础。

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As a way frequently used by Transnational corporation to regulate resource and transfer profit, International Transfer Pricing can damage the interests of some host countries, including China.

国际转让定价作为跨国公司调剂资源、转移利润最常用的方法，必然会损害包括我国在内的东道国家的利益。

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Therefore, through the international information communication, the possibility of the enterprises utilizing the network transactions in international tax evasion, fraud will be greatly reduced, in order to maintain the possibility of state sovereignty and tax benefits.

因此，通过国际间的情报交流，减少企业利用网络交易进行偷税、漏税和国际避税的可能性，以维护国家主权和税收利益。

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As tax rate and tax burdens are becoming higher and higher in many countries, the behavior of International Tax Avoidance and tax evasion have become seriously.

国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差别、漏洞、特例和缺陷，规避或减轻其总纳税义务行为。

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The research on the scale of tax avoidance and evasion helps evaluate the macro taxation burden, appropriately prevent tax avoidance and evasion, and effectively protect national tax safety in the campaign against international tax avoidance and evasion.

对逃避税规模问题的研究，有助于准确判断宏观税负、有针对性地进行反避税、在反国际避税中有效地维护国家税收权益等等。

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This essay looks into the cause and per-formance of international tax evasion and gives advice on relevant legislation. To be specific, the subjective reason for taxpayers to evade tax is interest. As driven by interest, most taxpayers desire and require avoidance of tax.

本文就国际避税的动因、主要方式及反避税立法等问题进行了分析研究。具体来说，促使纳税人进行避税的主观原因是利益驱动，纳税人受利益支配，大多有逃避纳税的愿望和要求。

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Notably absent Wednesday were Switzerland, known for the secrecy of its banking system, and the United States, which has preferred to pursue its own path in fighting international tax evasion.

值得注意的是，以银行系统的保密性而著称的瑞士，以及倾向于用自己的方式打击国际逃税行为的美国，均未在周三出席。

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The new forms and tricks of international tax evasion have appeared, Such as the tax evasion of electronic commerce, weakening capital and financial derivative tool and so on.

如电子商务避税，资本弱化避税，利用金融衍生工具避税等等。

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