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Research On The Anti-Tax Avoidance By MNC's Transfer Pricing

Posted on:2010-12-31Degree:MasterType:Thesis
Country:ChinaCandidate:X ZhangFull Text:PDF
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With the reinforcement of the economic globalization, a growing number of taxpayers are involved in the transnational business, taking advantages of the differences and leaks of tax law of different countries to avoid tax. Thereof, the transfer pricing between affiliated enterprises of Multi Nation Corporation (MNC for short) has been the main way of international tax avoidance, and it constitutes one of the major challenge to the tax authorities of each country. Not only the field of international tax law research, but also the legislature and tax authority attach great importance to this issue.The thesis is made up of the Introduction, four Chapters and the Conclusion.In Introduction, the author elaborates the reason for subject selection, the theoretical and realistic meaning of the subject.In Chapter One, the author lies a solid foundation for the whole thesis, a complete and in-depth elaboration is conducted over the basic theories of international tax avoidance and the fact how the MNC avoid tax internationally by means of transfer pricing.By the research and the analysis of the definition and specific approaches of MNC's transfer pricing, Chapter Two 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. This chapter also emphatically explains a new prior adjustment system adopted to solve the problems concerning the tax system for transfer pricing among the multinational associated companies, which is called Advanced Pricing Agreement.In Chapter Three, the author emphatically states and analyses the legislative actuality and problem of the legal regulation of transfer pricing in existence. In this chapter, an in-depth analysis is made on the various problems existing in the tax system for transfer pricing, providing a theoretical foundation for the advice to perfect the legal regulation of transfer pricing.In Chapter Four, the thesis states that perfect legal systems and effective administration management should be the best ways to restrain the multinational corporation from evading taxes through transfer pricing. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of tax adjustment on Multinational Corporation's transfer pricing in China.At last, the author concludes that it's a long-term attempt to prevent the multinational corporation evading tax by meaning of transfer pricing.
Keywords/Search Tags:Multinational Corporation, Transfer Pricing, International tax avoidance
PDF Full Text Request
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