转让定价税制的国际比较:共同特征与差异之处  

An International Comparison of Transfer Pricing Tax System:Their Differences and Common Features

作　　者：刘珺[1] 

机构地区：[1]铜陵学院公共管理系,安徽铜陵24400

出　　处：《涉外税务》2011年第10期57-60,共4页International Taxation In China

摘　　要：近年来,随着经济全球化进程的加快,跨国公司利用转让定价逃避税收的手段日益多样化、隐蔽化。本文梳理国际转让定价的共同特征与差异之处,并对各国相关税收制度进行比较分析,以期对进一步完善我国转让定价税制提供参考。In recent years, with the acceleration of economic globalization, the approaches of tax avoidance through transfer pricing adopted by multinational corporations tend to be increasingly diversified and disguised. This paper aims to sort out the differences and common features of international transfer pricing, and makes a comparison of tax system in various countries in the expectation of providing references for China to further improve the tax system of transfer pricing.

关 键 词：转让定价 关联交易 特别纳税调整 

分 类 号：F811.4[经济管理—财政学]