Transfer Pricing And Tax Planning

Transfer price is the price between multinational enterprises and related enterprises. With the rapid development of global economics, transfer pricing is more and more imperative, and the study on transfer pricing has become a new field of economics.Firstly, the report summarizes the origin, definition, motivations, methods and influences. It stresses the principles of transfer pricing under different market environment in this part. Then, from the view of domestic related enterprises and multinationals, the report analyzes the possibilities and skills of transfer pricing. For the domestic related enterprises, it emphasizes businesses in goods, services, capital, visible assets and invisible assets. For the multinationals, it introduces the concept of tax heaven. Also, the report explains the advanced pricing agreement (APA), and discusses the transfer pricing regulations in our country. Finally, the report gives the problems that should be paid attention to.