Transfer pricing policies have traditionally been driven by a desire to limit taxes by shifting profits from high- to low-tax jurisdictions. Though such practices will no doubt continue, recent changes in public policy, most notably the influence of the OECD's Base Erosion and Profit Shifting initiative, have rendered tax savings more difficult to achieve. But also working in this direction is the tax treaty agreed to by 136 countries in October 2021 mandating a minimum 15% corporate tax rate. The treaty was pushed largely as a reaction against abusive transfer pricing practices.

中文翻译：

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减税政策消退后：高管需要了解的有关转让定价的信息

传统上，转让定价政策的驱动力是通过将利润从高税收管辖区转移到低税收管辖区来限制税收。尽管这种做法无疑会继续下去，但最近公共政策的变化，尤其是经合组织税基侵蚀和利润转移倡议的影响，已经使减税更加难以实现。但也朝着这个方向努力的是 2021 年 10 月 136 个国家同意的税收协定，规定最低 15% 的公司税率。该条约主要是作为对滥用转让定价做法的反应而推动的。