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Research On The Legal Regulation Of The Non-tangible Property Trasfer Prcing

Posted on:2007-04-12Degree:MasterType:Thesis
Country:ChinaCandidate:F WangFull Text:PDF
GTID:2166360182978107Subject:International Law
Abstract/Summary:PDF Full Text Request
With the advent of the knowledge economy era, the non-tangible property transaction between related enterprises is increasing. There are more and more related enterprises use this transaction to transfer pricing. But the relevant legal system is lack, which has been attached great attentions from tax administrations and international tax law scholars.On the basis of the limitation to the non-tangible property, the article states the situation of transfer pricing by non-tangible property, analyses the necessity of it. Three parts of this regulation, such as the legal regulation of transfer pricing by international working, the legal regulation of transfer pricing by intangible property and the legal regulation of transfer pricing by international electronic commerce have been systematically discussed. The article instructs the legal adjustment of USA and OECD about the transfer pricing by non-tangible property and studies the transfer pricing methods. The arm' length principle is brought forward to figure out that it is still one of the basic principles of the adjustment of transfer pricing.Also, this article systematically states and compares the legal regulation of transfer pricing by non-tangible property in existence, analyses the legislative actuality and problems of this regulation in our country, and brings forward the advice to perfect the legal regulation of transfer pricing by non-tangible property in our country to adapt the economic globalization.
Keywords/Search Tags:non-tangible property, transfer pricing, arm's length principle, intangible goods, electronic commerce
PDF Full Text Request
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