The Research Of The Law System Of Transfer Pricing

With the reinforcement of the economic globalization, more and more taxpayers engaged in the transnational business use the differences and leaks of tax law of different countries to avoid tax. Thereinto, the transfer pricing between affiliated enterprise of transnational corporation has been the main way of international tax avoidance, and it constitutes one of the major challenge to the tax authorities of each country. The field of international tax law, legislature and tax authority attach great importance to this problem.This article expatiates the importance of legal regulation of transfer pricing, and discusses the extension of it, viz. the cognizance of affiliated enterprise, the cognizance of the transfer pricing between affiliated enterprise of transnational corporation and the legal regulation of transfer pricing.This article emphases the principle and method of the legal regulation of transfer pricing, studies the effective legal principle and countermeasure to adjust transfer pricing of transnational corporation, and points out a effective way to legally regulate transfer pricing. Moreover, this article also states the development of the legal regulation of transfer pricing.At last, this article systematically states and compares the legal regulation of transfer pricing in existence, analyses the legislative actuality and problem of the legal regulation of transfer pricing, uses the latest investigation for reference, and brings forward the advice to perfect the legal regulation of transfer pricing to stick up for the state sovereignty and revenue interest of our country in international economic association.