International convention to facilitate the importation of commercial samples and advertising material , geneva , 7 . 11 . 1952 1952年11月7日訂于日內(nèi)瓦的《簡化商業(yè)樣品和廣告材料進(jìn)口手續(xù)國際公約》
The other purpose of this report is to provide an anonymous case study in order to give a commercial sample in considering whether the results of ( a sample mnc company ) oa ' s international related party transactions in the review period has conformed to the " ami ' s length " principle contained in australia ' s transfer pricing law 另案例研究報告考慮在檢討時期中的跨國集團(tuán)的國際關(guān)連交易的結(jié)果是否已經(jīng)遵照在澳洲轉(zhuǎn)移定價法律的公平原則( arm ' slengthprinciple ) 。總結(jié)要點(diǎn): ( 1 )決定定價法的適切性取決于當(dāng)時存在的商業(yè)營運(yùn)事實(shí)為基礎(chǔ)。