急急急！！可以帮我翻译一段英文吗?不要在线翻译的，希望质量好点的。谢谢！！

1 Introduction
Cross-border business processes within the boundaries of multinational enterprises(MNEs)have significantly changed in the past two decades both in volume and in its contractual nature.The share of trade within the boundaries of MNEs is counting for up to three quarters of the total cross-border business between two countries (depending upon the countries). Besides this already enormous figure,more relevance of intra-group trade could be assumed if we had the statistics,especially with respect to the exchange of intangibles. Many of the intra-group transactions are often simply not priced because their exchange is coordinated through a different governance mechanism,i.e.within the organizational boundaries of the MNE.
In addition to the volume of intra-group trade,MNEs have sighificantly changed their way of doing business such as from 'a parent runs any distant foreigh sourcing of distribution subsidiaries' into a more 'global organization operating multi-cultural,multi-national business lines and value chains'.The predominant structural element of large business organizations is increasingly the business line with its products and services generated throughout a value chain,rather than the legal entity.The restructuring and growth efforts of multinational firms including the voluminous M&A waves and divestment projects indicate the ongoing changes of business organization. As a result,apart from legally required structures,an increasing share of international business is organized irrespective of naational borders and legal corporate labels.Clear national"home state"affiliation is continuously replaced by globally integrated structures of functions,risks,and asset and their corresponding performance measurement units.Value drivers such as intellectual capital including the stakeholders'skills and tacit knowledge,non-human intangibles,and IT are difficult to allocate to either of the legal entities involved.

Given this picture of modern MNE business structures,transfer pricing has emerged to be key for coordinating business processes.By allocatind incentives and income across the multinatinal's business units,transfer pricing refers to the management of global business organization and international(income) taxation.

介绍
跨境业务流程范围内跨国企业(跨国公司)发生显著变化，在过去的二十年里变化的都是其容量、合同性质。内部贸易的份额的跨国企业的边界是计数长达四分之三的总跨境业务(取决于两国之间的国家)。除了这巨大的身影,更多的相关性已经可以假定的组团之间的交易,如果我们有统计数字,尤其是关于交换的无形资产的活动。许多组团之间的交易价格,因为他们通常不会简单的交流是协调通过不同的治理机制,i.e.及 MNE组织边界的。
另外的体积sighificantly组团之间的贸易、跨国公司已经改变了他们的经营方式,如从‘父母运行任何远的外来的采购分布子公司”进入一个更多的全球组织经营多元文化、多民族的业务线和价值链”。主要的结构元素的大型商业组织是越来越多的业务体系,其产品和服务产生的整个价值链,而不是法人实体。重组与发展所作的努力包括洋洋洒洒,跨国公司并购的海浪和剥离项目表明了不断变化的企业组织形式。作为一个结果,除法律规定的结构、中占有额日益增加的国际商务是有组织的naational不分国界和法定的标签。国家“回家”清晰的联系是国家不断取代全球一体化的结构功能、风险、资产及其相应的绩效测量单位。如智力资本价值驱动者,包括利益相关者'skills隐性知识,非人类的无形资产,它是很难分派到的任何法律案例所涉及的实体。
给这幅画的现代MNE业务架构、转让定价产生协调是关键业务流程。通过allocatind激励和收入在多民族的业务单元中,转让定价是指全球业务的管理组织、国际(收入)税收。

温馨提示：内容为网友见解，仅供参考

当前网址：https://22.t2y.org/zz/f62csxt0s.html