The research of Bilateral Advanced Pricing Agreements (BAPA) in transfer pricing taxation

本研究通过内部化BAPA的决策机制，探讨了BAPA中的转让价格水平是什么，以及它如何受到一些经济变量的影响。这一证据一定很重要，因为它提供了公司是否在税务实际业务中应用BAPA的标准。

This research has investigated what is the level of the transfer price in BAPA and how it is affected by some economic variables by internalizing the decision mechanism in BAPA. This evidence must be important, because it provides the criteria whether firms apply to BAPA in a tax practical business.