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Legal Issues On Transfer Pricing

Posted on:2008-09-22Degree:MasterType:Thesis
Country:ChinaCandidate:L XuFull Text:PDF
Abstract/Summary:PDF Full Text Request
Brought by the transactions between associated enterprises, transfer pricing is becoming a popular issue which faces countries around the world. Different countries adopt different taxation system and impose dissimilar tax rate, which make it possible for those multinationals to make use of transfer pricing to avoid tax paying. And in china, it is the same case. Transfer pricing between related enterprises give rise to the inequity between foreign invested companies and domestic enterprises and in turn leads to losses of China's tax revenue.Based on the introduction of relevant legislation on transfer pricing of OECD, USA and Britain, this paper talks about the basic concept of transfer pricing regime, legal sources of transfer pricing, and its legislation trend, and mainly deals with the methods of transfer pricing, like advanced pricing agreement and transfer pricing problems of non-tangible goods.
Keywords/Search Tags:transfer pricing, associated enterprises, legal sources, non-tangible goods, advance pricing agreement
PDF Full Text Request
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