论文部分内容阅读
营销性无形资产是转让定价领域的一个新生事物,其独特的形式与价值不确定性日益受到理论与实务界的关注与探讨。本文基于OECD的研究,以美国、日本为代表的发达国家以及以印度为代表的发展中国家的营销性无形资产转让定价的立法与实践经验,剖析了营销性无形资产的概念界定、所有权归属与利益分配以及转让定价的调整方法,同时针对我国营销性无形资产转让定价的现状,提出了倡导双边或多边预约定价安排以及简化预约定价安排的建议。
Marketing intangible assets is a new thing in the field of transfer pricing. Its unique form and value uncertainty are increasingly being paid attention to by both theoretical and practical circles. Based on the research of OECD, the legislative and practical experiences of the transfer pricing of marketing intangible assets in developed countries represented by the United States and Japan as well as in developing countries represented by India, this paper analyzes the concept definition of marketing intangible assets, the ownership and Profit distribution and transfer pricing adjustment methods. At the same time, in view of the status quo of the transfer pricing of marketing intangible assets in our country, suggestions are proposed to promote bilateral and multilateral pricing arrangements and to simplify the pricing arrangements.