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The Study On Advance Pricing Arrangement Of International Tax Law

Posted on:2008-10-15Degree:MasterType:Thesis
Country:ChinaCandidate:X Y PengFull Text:PDF
GTID:2166360215487303Subject:International Law
Abstract/Summary:PDF Full Text Request
Transfer pricing is an important topic in international taxlaw. Transfer pricing involves tax jurisdiction of every country,and it is an important way of international tax avoidance and evasionof multinationals. In international tax law, how to regulatetransfer pricing problem of multinationals effectively so thatthe taxation bases of countries will not be destroyed is of greatsignificance both in theory and practice. Advance pricingarrangement has many advantages compared with the traditionalmodel of transfer pricing adjustments and has been adopted by manycountries. OECD issued APA Guidelines in 1999 and China adoptedspecial regulations in 2004, enacting explicit provisions of APA.But there exists some limits in the regulation and it needs improvementTherefore, deep research on APA is critical to perfect Chinesetransfer pricing system.Based on relevant stipulations of OECD transfer pricingguidelines, the thesis interprets some fundamental theories ofAPA, such as the definition, the reasons of its origin, theclassification, the legal nature and so on, making preparationfor further analysis in the following text. Then the thesisselects some important problems and makes discussions and deepanalysis on them, such as the application of APA to smallbusiness taxpayers, the confidentiality of APA information, theflexibility of APA, and so on. Through the application ofhistorical analysis method, the thesis outlines the legislation development of these problems in some typical countries. Usingthe comparative analysis method at the same time and combiningwith the similar rules in other legal field, the thesis analysesthe roles and functions of these regulations, deplores thelegal values embodied in them, and puts forward its own viewsand design proposal. In the end, the thesis introduces thestatus of legal system of APA in China, points out the limitsof the existing legal system, and puts forward perfectingsuggestions.
Keywords/Search Tags:Transfer Pricing, Advance Pricing Arrangement, Important Problem, Double Taxation
PDF Full Text Request
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