楼主,你空降的这句话前后都是什么啊,至少哪一页啊?
请问page112这段你看明白了么?
Transfer prices are the prices that are used when a MNC transfers goods or assets from one part of the company to another. We shall see that reasons exist why MNCs might choose to use prices for internal sales that differ significantly from market-determined prices used for equivalent transactions that are conducted on an arms length basis.
Transfer price中文翻译是转让定价,market-determined prices中文翻译由市场决定的价格,然后你溜狗搜搜他们之间的关系。
还有,arms length refers to this link,
https://bbs.pinggu.org/thread-105706-1-1.html