2003年6月20日,一个规模不大而又颇为重要的会议在国家税务总局召开,应邀出席会议的世界四大会计师事务所的合伙人和八家跨国公司的财务和税务总监,围绕着国家税务总局制定的《关联企业间业务往来预约定价实施规则(草案)》展开热烈讨论。一切迹象表明,反避税中一个重要领域的新 On June 20, 2003, a small but significant meeting was held at the State Administration of Taxation. Partners of the four largest accounting firms and financial and tax directors of eight multinational corporations invited to the meeting were invited to attend the conference. The State Administration of Taxation formulated the “Inter-related Business Inter-Business Reservation Pricing Implementation Rules (Draft)” to start a lively discussion. All signs indicate that anti-tax avoidance is an important area in the new