转让定价中的地域成本节约问题——近期印度案例启示及基于国际经济理论的分析  

Regional Cost Savings in Transfer Pricing:India's Recent Case Revelation and An Analysis Based on International Economics Theory

作　　者：郭心洁 张毅 

机构地区：[1]上海德勤税务师事务所,上海200002

出　　处：《国际税收》2015年第8期48-52,共5页International Taxation In China

摘　　要：针对转让定价中的地域成本节约议题,本文结合近期印度案例介绍了各方的争议焦点以及案例带来的启示。同时,运用国际经济学理论对该议题进行了分析,并结合国际生产折衷理论,为地域成本节约分析框架提供了理论支持和实务操作建议。For the issue of regional cost savings in transfer pricing, this paper introduces the focus of the parties to the dispute with India＇s recent case and its enlightenment. In addition, the paper analyzes the issue by adopting international economics theory and provides theory support and practical suggestions for regional cost saving analysis framework combining the theory of international oroduction compromise.

关 键 词：地域成本节约 转让定价 要素价格均等化 国际生产折衷理论 

分 类 号：F811.4[经济管理—财政学]