题目解释:如果一家美国公司要制定转移定价,下面哪一种说法是正确的?

考点:转移定价 关键词: true, international transfer pricing

解题思路,根据选项结合转移定价制定的特点选择.

Answer (C)  is correct . Transfer pricing is an important aspect of the tax calculation for multinational corporations that transfer inventories between branches in different countries. Transfer prices charged to foreign subsidiaries may differ substantially from those charged to domestic subsidiaries for a variety of reasons. Limitations on taking profits out of a foreign country can be avoided by charging the foreign subsidiary a higher transfer price so that little or no profit exists to be repatriated.

Answer (A) is incorrect because Transfer prices charged to foreign subsidiaries are often quite different from those charged domestic subsidiaries.转移定价对于国内和国外分公司的价格不一致.
Answer (B) is incorrect because The existence of tariffs in the foreign country would necessitate that a lower transfer price be charged to avoid a high tariff.由于国外存在的关税影响,通常会制定较低的转移定价避免关税.
Answer (D) is incorrect because The tax laws limit the profit of foreign subsidiaries to 50% of the total. 税法规定,国外分支机构的利润要在50%的范围内,不是25%.