Unverified50% confidenceFactExact time
OECD的独立交易原则要求关联交易的定价应与非关联方之间的类似交易可比，但无形资产交易缺乏可比参照使企业拥有很大自由裁量空间
1
Sources
50%
Confidence
Long-term
Relevance
8/6/2026
First Seen
Sources
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