比如，跨国公司利用转移定价（对同一公司各分公司或子公司之间的商品、服务和资源转移的簿记）的方式实现国际营业利润税负的最小化。
For example, multinational corporations use methods like transfer pricing (book-keeping of goods, services, and resources transferred between a single company’s branches or subsidiaries) to minimize tax liability on their profits from international operations.