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The Two Sides Of The Transfer Pricing Tax Problem Research

Posted on:2007-11-14Degree:MasterType:Thesis
Country:ChinaCandidate:Z W WuFull Text:PDF
GTID:2206360182991330Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The ministry of finance of Taiwan enacted the tax of the abnormal transfer pricing of the business enterprise examine act on Dec 29th, 2004 to make its rule of the transfer pricing compatible with the world. This essay introduces the institution of the transfer pricing and compares it with mainlands. Also it in-depth discusses and analyses (elaborate) problems with tax in the mainland and Taiwan in detail from the prospects of theory and practice, procedure and substantive. The essay is hopefully to be helpful for the imagination of regulating the tax agreement of the mainland and Taiwan with the equal principle.The essay has three parts and is divided into eight chapters.1. The first part discusses the institution of transfer pricing. The first chapter is introductory remark which discusses the cause of transfer pricing and illustrates the overview of the whole essay. The second chapter focuses on the basis of the transfer pricing theory, and briefly introduces institutions in other countries in scopes of form background; distinguish standard, definition as references. The third chapter illustrates the principles and methods of the transfer pricing and discusses the pros and cons of institution of transfer pricing respectively.2. Compare and analyze the main content of the institution of transfer pricing in mainland and Taiwan。The fourth chapter reviews the background of the development of the mainland and Taiwan. And compares their current institution. The fifth chapters to the seventh chapter are critical parts of the essay which discusses problems with the institutions and the peripheral of the tax regulations enacted to repel the abnormal traction price, and it brings forward suggestions to strengthen the communication of experiences between mainland and Taiwan thus to find out problems and eliminate them at the early stage.3. ConclusionConclusion and suggestion: the essay provides prospective suggestions and methods...
Keywords/Search Tags:Transfer Pricing, Advance Pricing Arrangements
PDF Full Text Request
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