BEPS Transfer Pricing Tax Rule Research Under The Background Of Intangible Assets

With the continuous expansion of the scale of goods,services,and capital flows around the world and the constant renewal of forms,the spread of technology has led to uninterrupted convergence of economic development in various countries,and multinational corporations have considered increasing profits for cost reduction.Depending on its own transnational characteristics,it uses the differences in the tax systems of various countries,and in particular,the existence of inconsistent tax rates in various countries in order to maximize the benefits.Transnational corporations are well-funded,and their large-scale development has led countries to adopt various taxation methods in order to attract investment.Multinational corporations can find the most favorable investment and taxation areas for their development on a global scale.International tax competition is unprecedentedly fierce.The direct consequence of the intensification of international tax competition is the erosion of tax bases in other countries and more international tax avoidance channels for transnational taxpayers.With the continuous improvement of the tax avoidance ability of multinational corporations,it is often difficult for the state and the government to establish a good supervision system to regulate the tax avoidance of multinational corporations.Through researching and analyzing the similar sandwich structure used by Google and Microsoft,we have studied the tax avoidance methods applied by theworld's most famous multinational corporations using tax system differences,and borrowed multiple countries with different tax systems to establish complex tax avoidance channels.Thus,according to the traditional concepts and theories,the main problem with this tax evasion of the transfer of profits is that it does not distinguish between its economic and legal ownership,resulting in a simple agreement to transfer costs and the United States.The rules that were originally implemented to simplify the procedures of the tax authorities are also flawed.Based on the analysis of such typical cases,after presenting problems in traditional theories,according to the new action report proposed by the OECD,it is a new theory and the favorable experience gained by countries in practice in recent years,and a new theory on this has been carried out.Analysis and research have made new developments in the aspects of conceptual level,attribution and factor,and transaction framework of intangible assets,and specifically discussed the definition of geographical factors in light of China's real interest appeals and actual conditions,and should be classified as Intangible assets category.However,due to the OECD's ignoring the special circumstances of our country,we believe that the special geographical factors cannot be fully used and enjoyed by an enterprise due to its uncontrollability and uncontrollability.Therefore,it does not have the characteristics of intangible assets and cannot be included in this concept.This point of view is in fact not in accordance with the clean-up,we can see that OECD has still not been able to express and publish the interests of developing countries,but only the voice of developed countries.Combining several practical cases in the past,it is proposed that in the process of formulating the world's tax rules,developing countries with China as their representative country still have many difficulties and needs,despite the OECD's proposal to help China and other countries to a certain degree.The level of economic development is not so good for countries to carry out training in the development of tax knowledge,but still cannot hide their true identities.It is precisely for this reason that perfecting our country's transfer pricing rules for intangible assets is an inevitable trend of social development and an inevitable requirement for safeguarding China's tax benefits and addressing theadverse consequences of BEPS.Under the reality that the United States and the OECD jointly lead the formulation of this rule,our country,as an important member of the international community,should be more actively involved in such an international environment and pay close attention to the latest developments in the BEPS Action Plan to promote the United Nations.As the formulation party,we will revise the current domestic intangible assets transfer pricing rules in accordance with the part of the action report that is consistent with and relevant to the actual situation in China.At present,the formulation of the transfer pricing regulation for intangible assets in China is not yet mature.It lacks the combination of the results of the BEPS Action Plan and the specific national conditions,and the implementation of the principled provisions,especially the concept of the concept,the application of the APA,Specific reference can be made to the selection of transactions and the coordination of superior laws.