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伴随着世界跨国公司的日益兴起和壮大,内部转移定价一直是国际税收管理过程中的一项重要课题,跨国公司通过采取一系列措施来对其内部交易价格做出适当的控制,使得与之相关联的企业之间的国际收入以及费用分配等出现改变,进而对相关国家的税收产生影响。本文从内部转移定价的重要作用出发,详细探讨了内部转移定价在国际税收管理避税方面的运用。
With the rise and expansion of multinational corporations in the world, internal transfer pricing has always been an important issue in the international tax administration process. Multinational corporations make a series of measures to control the price of their internal transactions and make them relevant Changes in the international income and distribution of expenses among the joint ventures will have an impact on the tax revenue in the countries concerned. Based on the important role of internal transfer pricing, this paper discusses in detail the application of internal transfer pricing in the tax avoidance of international tax administration.