transfer-pricing-risk

转让定价风险评估——评估关联交易定价是否合理。适用情形：集团企业有跨境关联交易，或子公司之间有内部交易定价不公允。核心：独立交易原则，同一批交易在可比非受控条件下是否相同。

Repository: vivy-yi/Greater-China-Legal
Last source activity: June 24, 2026 at 05:11
Detected SKILL.md language: Chinese
Stars: 29
Forks: 6

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name	transfer-pricing-risk
description	转让定价风险评估——评估关联交易定价是否合理。适用情形：集团企业有跨境关联交易，或子公司之间有内部交易定价不公允。核心：独立交易原则，同一批交易在可比非受控条件下是否相同。
argument-hint	[关联交易类型+金额+交易条件]
legal_frame	cn-mainland
last_reviewed	2026-06
version	1.0.0
risk_level	high
trigger_phrases	["转让","定价","税务","所得税","增值税"]