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各国转让定价税制在关联关系主体范围的界定、关联关系认定的具体标准、对避税地关联关系的处理、纳税人履行具体的报告义务、转让定价案例的选择标准、考虑功能性可比分析因素的范围、转让定价调整方法的选用和因转让定价而产生避税的处理方式等8个方面存在差异,有关国家的不同规定和做法对完善我国现行转让定价制度有借鉴意义。
The definition of transfer pricing tax system in the scope of the main body of the relationship, the specific criteria for the determination of the relationship, the handling of the relationship between the tax havens, the taxpayer’s fulfillment of specific reporting obligations, the selection criteria for the transfer pricing case, the scope of the functionally comparable analysis factor There are differences in the eight aspects of the selection of the transfer pricing adjustment method and the tax avoidance treatment arising from the transfer pricing. The different regulations and practices of the relevant countries have reference significance for improving the current transfer pricing system in our country.