内容摘要：

转让定价与避税地同为跨国企业进行避税的重要手段。跨国企业通过避税地成立基地公司进行转让定价，利用转让定价将利润更多地转移和滞留在避税地，从而实现整体税收利益的最大化。考虑到两者的紧密联系，在反避税制度建设和征管实践中对转让定价和避税地进行综合协调，有利于提高反避税工作效率。

关键词：转让定价　避税地　反避税

abstract：both transfer pricing and tax heavens play important roles in tax avoidance of multinational corporations. by establishing base companies and exploiting transfer pricing, multinational corporations may shift profits to tax heavens in order to maximize their tax benefit as a whole. in light of their close affiliations, transfer pricing and tax heavens should be considered in a comprehensive way in the construction of anti-tax-avoidance systems and the practice of tax administration.

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