| Transnational corporations (TNCs) are more and more important in international trade field with the constant developments of economic globalization and world economic integration, at the same time, the scale of the intra-firm trade of TNCs are larger and larger, which has brought serious affections to both investment countries, invested countries and world economics. These years, intra-firm trades of TNCs have been paid extensive attentions by almost each country and lots of international organizations, many countries make out series laws and regulations in the frames of WTO and regional organizations to strengthen control and management to intra-firm trades of TNCs in their respective national territories.If companies would like to effect the strategy of intra-firm trade to realize series benefits, they have to learn and master the working mechanism and the nowadays controls and managements of relevant countries and international organizations very well first.These years, more and more Chinese enterprises have expanded businesses abroad and taken part in global division actively. However, they merely took use of intra-firm trade strategies, especially the transfer pricing strategy, some of them were punishes for improper use of it. The survey to the aims for what the enterprises adopted the strategy showed that most of some focused on the demand to avoid or to decline tax and to reduce the prices of the productions of the subsidiary corporations so that to occupy the markets. So, in this theme, I make a deep-going research on the working mechanism of intra-firm trade of TNCs(including the working method-transfer pricing, the forms based on different angles, and two basic working patterns)and the present conditions of controls and managements effected by some important countries and international organizations, and I hope this paper can be useful to help Chinese enterprises to carry out intra-firm trade strategies more effectively ,and to realize more benefits from it. |
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