(接上期)四、颠覆OECD方法的基本假设(一)概述转让定价领域中越来越多地牵涉到LSA,由此有可能颠覆OECD转让定价方法所基于的基本假设,并因而波及当前在OECD指南基础之上形成的国际共识。就其本质而言,中国的观点和OECD的观点反映了转让定价的两种不同方法,应该说两者都符合独立交易原则。 (Continued) IV. Subversive OECD Methodology (I) Overview The increasing involvement of LSAs in the area of ​​transfer pricing may undermine the underlying assumptions upon which the OECD transfer pricing method is based and, as a result, the current assumptions underlying the OECD Guidelines Based on the formation of international consensus. By its very nature, China’s point of view and OECD’s point of view reflect two different approaches to transfer pricing, and both should be said to be in line with the principle of independent transactions.