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Research On The Legal Systems Of Taxation Adjustment On MNC's Transfer Pricing

Posted on:2008-10-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChenFull Text:PDF
GTID:2166360242472462Subject:International Law
Abstract/Summary:PDF Full Text Request
With the continuous enhancement of economic globalization, multinational corporation (MNC), as an important participant in the international economic relations, is playing an increasingly important role and has become the core of economic globalization. However, when those multinational corporations push the development of the world economy, they simultaneously bring great damages to the world community. Its act of transferring profits by transfer pricing among its allied enterprises against the differences of different taxation systems and taxation management levels between countries and areas has been highly recognized by the international taxation theories world, the legislation authorities and taxation offices of nations.By the research and the analysis on the definition and the specific approaches of MNC's transfer pricing this paper systematically introduces the basic contents of the legal systems of taxation adjustment on the above mentioned transfer pricing including the identification of the allied companies, the identification of the act of transfer pricing, the adjustment rules and methods of transfer pricing.The paper is highlighted on detailed analysis and appraisals on the adjustment rules and methods of MNC's transfer pricing, and by that it describes the future development trend of the legal systems of the taxation adjustment on MNC's transfer pricing as the legislation on the transfer pricing is going to be gradually improved, the relative taxation adjustment legal systems are going to be more normative and operational.The paper also analyses the current situations and the problems arising from the practices of the taxation adjustment legal systems of MNC's transfer pricing in China, and it concludes that perfect legal systems and effective administration management should be the best ways to restrain MNC from evading taxes through transfer pricing. And when China tries to improve the legal systems of taxation adjustment on transfer pricing and set up relative effective legal norm to control MNC's transfer pricing, the corresponding legislative and practical experiences of other countries can be learned for references. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of taxation adjustment on MNC's transfer pricing in China.
Keywords/Search Tags:MNC, Allied enterprises, Transfer pricing, Advanced pricing
PDF Full Text Request
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