in related transactions. Let’s review the formula firstly. EBITDA is equal to, Net profit from operations plus Loan interest expense plus Depreciation expense. EBITDA was born in 1980 in the United States with the purpose of searching enterprises that are in recession, but have overcome the recession, and survived. The researching experts found that enterprises could overcome the recession because they were able to pay 2 important compulsory debts in business, are government tax debt, and bank debt.

A good detective must have a rich imagination and think realistically hypothesize scenarios that occur in reality. The hypothetical scenario is Company A is the parent of Company B. A's headquarters has a corporate income tax rate of ten percent, and B's headquarters has a corporate income tax rate of twenty percent. In the relationship of group A-B, how to make profit at A as much as possible, and B as little as possible.

GROUPS OF TRANSACTIONS IN TRANSFER PRICING - nterprises will take advantage of gaps and limitations in tax policies in countries where they are operating in production and business to shift profits to countries and territories with lower tax rates.

3 Methods For Determining The Price Of Related-Party Transactions - Key Considerations about Pricing Methods

President of the United States Abraham Lincoln once said, “Give me six hours to chop down a tree, and I will spend the first four sharpening the axe”. Mr. Abraham Lincoln, who is the sixteenth president of the United States, is among the four greatest presidents of the United States. He was the proclamation to end slavery in the United States, and urged Congress to add the Thirteenth Amendment to the U.S. Constitution, federally outlawing slavery. His work freed more than four million slaves in the United States, and spread all over the world. His image is printed on the US five dollar bill.