beps行动计划8最终报告：经济学家的看法（上）^（1）

2016 ibfd。本文原文为英文，刊登于荷兰国际财税文献局（ibfd）期刊《国际转让定价杂志》第23卷第2期。《国际转让定价杂志》可在线浏览，网址为www.ibfd.org。本文的翻译和刊登已得到许可。2, journals ibfd. international transfer pricing journal is available online, please visit www.ibfd. org. translated and reproduced with permission.

2016 ibfd. the original english-language work was published in 23 intl. transfer pricing j.

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