【单选题】【消耗次数：1】
针对跨国联属企业利用转移定价来实施国际避税的行为，各国通常采用下列哪一种原则来实行反避税（）？
①
正常交易原则
②
固定基地原则
③
常设机构原则
④
引力原则
参考答案：
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【判断题】
常设机构所在国除了以归属于该常设机构的营业利润为课税范围以外，对并不通过该常设机构，但经营的业务与该常设机构经营相同或同类，其所取得的所得，也要牵引到该常设机构中合并征税的一种原则被称为归属原则。（ ）
①
对
②
错
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