The Research On Taxation System Of Marketing Intangible Transfer Pricing

The economy around the world is gradually developing and the process of global economic integration is gradually advancing at the same time.As a result,more and more multinational companies are increasingly linked to transactions.Among them,especially regarding the transfer pricing of intangible assets,the transnational parent-subsidiary company uses its relation to control the price of the transaction by means of signing the concession use agreement.This kind of behavior can lead to the tax base erosion of one country,and also causes the tax dispute and double taxation problem between the tax authorities of various countries.As a special type of intangible assets,marketing intangible assets have also made the research of intangible asset transfer pricing into a more mature and complicated stage.First of all,the concept of marketing intangible assets into the public attention is more representative of the U.S.GSK case.The case sparked the attention of tax authorities in the United States and the OECD.The United States as a large number of economies in the developed countries,there are also more transnational transactions and cases concerning the transfer pricing of marketing intangible assets,and American courts have gradually developed a set of basic theory and system concepts in the analysis and penalty of the case,which are embodied in the domesticincome code of the United States.The OECD has also been evolving in several transfer pricing guidelines issued in recent years.However,because of the high dependence of the marketing intangible asset transfer pricing on the facts of the specific cases,each case needs to be analyzed in different cases.It would therefore be undesirable to identify the issue in the form of a provision.In the field of international tax law,more in-depth factual and theoretical studies are needed to support legislation.China,as a developing country,its foreign investment has been developing rapidly.The typical mode of marketing intangible asset transfer pricing in China is that overseas companies set up subsidiaries in China,subsidiaries are responsible for a large number of marketing responsibilities and costs,while overseas Companies act as owners of intangible assets to transfer profits abroad in the form of royalty payments,and subsidiaries to retain small profits,has caused our country tax interest to receive the damage.But our country to this question legislation basically still is in the blank state.Therefore,this paper analyzes a series of tax law issues caused by the marketing intangible assets,including how to define the marketing intangible assets,how to judge the marketing intangible assets,the ownership and the interests,and how to adjust and distribute the profits.This paper summarizes the practice development and theoretical research of the United States,the OECD and other countries,and makes some suggestions on the tax regulation system of the transfer pricing of China's marketing intangible assets.The first chapter of this article mainly takes the famous GSK case as the cut-in point,through to the case basic case elaboration,then analyzes this case the main controversy focus,and draws out this article main discussion three questions,namely how to define the marketing intangible asset and its generation standard,The discussion of ownership of the marketing intangible assets and the attribution of their profits.There is also a means to adjust the marketing of intangible assets transfer pricing problems.The second chapter to the fourth chapter mainly discusses the basic concepts and legal rights that need to be clarified in the transfer pricing of the marketingintangible assets,which includes the definition of the concept and how to judge the marketing intangible assets produced by the enterprises in the course of operation.The article lists the definition and development of this concept in the United States and the OECD's discussion of the issue.In addition,the author explains the ownership and value return of the marketing intangible assets and the adjustment principles and the main adjustment methods through the viewpoints and perspectives of the United States,Japan and the OECD.The fifth chapter,through the analysis of China's current legislation,points out the gaps and deficiencies in our current legislation,tries to construct the tax law of marketing intangible assets and puts forward some reasonable thoughts and suggestions.