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Study On Issue Of Business Secret Protection Under Advance Pricing Arrangement System

Posted on:2015-10-09Degree:MasterType:Thesis
Country:ChinaCandidate:J ChenFull Text:PDF
GTID:2296330422984756Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
Advance pricing arrangement system as a new advance adjustment methods oftransfer pricing, it is not only to avoid inherent limitations of adjustment modelater,but also to give the taxpayer a stable revenue expectations, it gets the commonrecognition on both sides. But, with the development of the Advance pricingarrangement system,it also has caused many legal problems. Through analyzing andsummaring the United States and the OECD how to protect business secret oftaxpayer under Advance pricing arrangement system, and combining the practice ofour Advance pricing arrangement system, put forward proposal to improve theprotection of business secrets under Advance pricing arrangement system fromUnilateral Advance pricing arrangement and multiple Advance pricing arrangement.This thesis is divided into four chapters, following the theoretical analysis andempirical analysis, the thinking of system construction.The first chapter, Defining Advance pricing arrangement system related conceptsand legal nature, then putting forward how to protect business secrets under Advancepricing arrangement system.The second chapter, Researching on Advance pricing arrangement systemextraterritorial how to protect taxpayer’s business secret.For the United States and theOECD as example, Analyzing and referenceing the mature experience of theprotection of business secrets about the United States and the OECD’s Advancepricing arrangement system.The third chapter, discussing our country’s status and inadequates of theprotection of business secrets under Advance pricing arrangement system. from twoaspects to discuss,the unilateral Advance pricing arrangement system and themultiple Advance pricing arrangement system.The fourth chapter, putting forward legislative proposals, from two aspects todiscuss,the unilateral Advance pricing arrangement system and the multiple Advancepricing arrangement system. Discussing how to improve the business secretsprotection under the Advance pricing arrangement system in our country.
Keywords/Search Tags:Advancepricingarrangement, businesssecret, Thetaxcompetentauthorities, Taxpayers, Legal protection
PDF Full Text Request
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