Research On Advance Pricing Arrangement And Its Application In China

Multinational companies are getting more and more with the economic globalization. They usually utilize transfer pricing to avoid tax. However, traditional adjustment of transfer pricing has many shortcomings. So, advance pricing arrangement appears. This thesis' focuses on advance pricing arrangement. It includes:The first chapter discussed the basic concepts of advance pricing arrangement, appearance background. And, through analyzing merits and shortcomings of advance pricing arrangement, it proves the realistic reason and the economic reason of APA' s appearance.The second chapter has carried on the theoretical analysis to APA. It includes APA' s legal basis, the uniformity of APA and tradition taxation theory and APA' s basic principle.The third chapter is about APA international comparison of APA. In this part, it has analyzed US and the OECD relative system which is internationally recognized as quite developed, and has make a comparison in the ending.The fourth chapter talks about APA' s development in our country, the present problems and the suggestions on our country.