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Related Corporate International Tax Avoidance Studies, A Number Of Legal Issues

Posted on:2013-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:M C YuFull Text:PDF
Abstract/Summary:PDF Full Text Request
Countries around the world attach great importance to the legislation of intangible assets transfer pricing within the group of multination associated enterprises, the U.S. and OECD's legislative provisions on transfer pricing of intangible assets are relatively mature, and they all make a special consideration and more detailed explanation of the method of transfer pricing adjustments of intangible assets and have rich experiences in the theory and practice. However, our country's tax system on transfer pricing is package of transfer pricing regulations which contains tangible assets, intangible assets and provision of services and financing, and transfer pricing of intangible assets are not given special consideration.In this paper, the writer has narrowed transfer pricing tax avoidance down to that of intangible assets because of the specialties of intangible assets and new challenges brought to the internal taxation. Starting with analyzing the definition, characteristics, and value formation processes of intangible assets, then learning from the legislative experienced of the United States and OECD, and systematically exploring the various components of intangible assets transfer pricing:the basic principle that transfer pricing adjustments should follow, applicability of the method of adjustment, advance pricing arrangement, cost contribution and the subsequent return to pre-check system and so on. Finally, based on our current tax legislations and provisions of transfer pricing of intangible assets, analyzing the problems of our country's intangible assets transfer pricing system and putting forward a sound proposal. The main innovations are:the Paper is not general introduction on just how to apply the traditional trans pricing adjustment method, but systematically introduced the transfer pricing taxation of intangible assets:the paper introduced a definition of new intangible assets, as the basis of applying the profits profit method, and introduced the matching principle of functions, risks and benefits as a complementary principle of intangible of transfer pricing adjustments, which based on the clear division of contribution to the value of intangible assets; light of the new provisions of transfer pricing of intangible assets in China's new "Enterprise Income Tax Law", and "special tax adjustment (Trial)", giving some suggestions for the development and improvement of China'5transfer Pricing taxation of intangible asset.
Keywords/Search Tags:affiliated enterprise, intangible assets, transfer pricing, international tax avoidance
PDF Full Text Request
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