Interational Tax Analysis Of Multinational Corporations

In recent years,the rapid development of globalization economy,intangible assets,as an important factor to promote the development of economy,more and more get the attention of the countries,but because of its special properties has become a multinational company in the international tax avoidance of idiomatic means,widely criticized.In traditional anti-avoidance measures have been unable to solve the reality with intangible assets transfer pricing tax issues,the OECD tried to build a more reasonable international tax rules set by many countries(regions)launched the BEPS of international tax rules adjustment proposal(tax base and profits)action plan,including the modification of the old period transfer pricing rules for intangible assets transfer pricing and profits tax base erosion caused by transfer unreasonable consequences.On October 5,2015,the final report of the BEPS action plan was released.Some action plans will be implemented soon,and the specific implementation timetable will vary according to different action plans and countries involved.Our country is in a net capital input to the capital through the output and the important transformation of enterprise "going out" stage,the multinational companies in China in the new era should shoulder the new historical mission,with complete transformation and upgrading,in order to better adapt to the new international situation.In this article,through the analysis of intangible assets transfer pricing in the international economic relationship between the interests of all parties of the conflict as well as relevant processing mechanism,analyzes the multinational company in intangible assets will face the serious situation of transfer pricing,standing on the multinational companies to "go out" to the point of view of international tax planning,tax risk for its legal analysis put forward feasible advice.