双边预约定价安排:基于税权谦抑的税收征管合作  

Bilateral Advance Pricing Arrangement:Cooperation of Tax Collection Based on Modest Restraint of Power to Tax

作　　者：叶姗[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《南昌大学学报（人文社会科学版）》2009年第2期80-84,共5页Journal of Nanchang University(Humanities and Social Sciences)

基　　金：司法部"国家法治与法学理论研究项目"重点课题"促进国民经济与社会稳定发展法律问题研究"(06SFB1014)

摘　　要：双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税。双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定。Bilateral Advance Pricing Arrangement （BAPA） is a kind of cooperation of tax collection based on modest restraint of power to tax by the tax authorities of two countries, which aims at the solution of tax avoidance problem of transfer pricing of multinational company and effective avoidance of double taxation. BAPA is a kind of cooperation of tax collection which attributes to intergovernmental special tax convention, and it especially points to tax avoidance problem of transfer pricing which occurs in the affiliate transaction of a certain multinational company, which is based on common international tax convention and belongs to cooperation agreements of tax collection for the benefits of the third person.

关 键 词：预约定价安排 税权谦抑 税收征管合作 

分 类 号：F810.424[经济管理—财政学]