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Study On Multinational Corporations' Transfer Pricing In China And Measures Against It

Posted on:2005-10-08Degree:MasterType:Thesis
Country:ChinaCandidate:C H MengFull Text:PDF
GTID:2156360122998377Subject:International Trade
Abstract/Summary:PDF Full Text Request
After World War II, one of remarkable characteristics of the contemporary international economy is that a large amount of multinational corporations emerged and played an increasingly important role. Since reform and opening-up, especially after entering the WTO, with the further opening of Chinese market, China made great progress in absorbing the foreign investments, more and more trans-corporations pour into our country in various kinds of forms, such as individual proprietorship, joint-venture, cooperation, branch, etc.. Though the forms differ, trans-corporations in China generally utilize transfer pricing to shift profits on inside trade, and no matter whether these behavior is on the purpose to avoid taxes or not, it must reduce our country's tax income, influence the fiscal revenues and our country's normal economic order. And this indicates that our country's laws, regulations and measures against trans-corporation transfer pricing are not imperfect, which need to be improved according to international advanced experience and thus can control effectively transfer pricing.This paper explains at first why selecting the title and the significance of studying the topic. After recommending and summing up the concept, origin causes of formation and motives of transfer pricing systematically, I tries to analyze, standing on the government's position, the motives and damages that trans-corporations in China carry out transfer pricing, points out the defects existing in our country's supervising and controlling transfer pricing, uses for reference international advanced experience to put forward advice against trans-corporation's transfer pricing in China.
Keywords/Search Tags:multinational corporation, inside trade, transfer pricing, motive, shifting profit
PDF Full Text Request
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