转让定价的未来(上)  

The Future of Transfer Pricing

作　　者：韩霖 Lin Han

机构地区：[1]中国税务杂志社,北京100055

出　　处：《国际税收》2018年第5期51-54,共4页International Taxation In China

摘　　要：转让定价问题位于BEPS项目的核心。一直以来,转让定价分析等同于适用独立交易原则,而这一原则实际上由三个支柱来加以支撑:单独法人实体的假设,合同安排的相关性,以及交易的可比性。在当前经济环境下,这三个支柱的基础都发生了动摇。BEPS项目因应形势的变化,对独立交易原则进行了一定程度的更新,引入了一些新的方法。本文主要分析BEPS项目对转让定价的影响,以及各国对于后BEPS时代转让定价分析新模式的实施情况,并试图预测转让定价的未来。Transfer pricing issues are at the heart of the BEPS project. Over the years, transfer pricing analysis has been equivalent to the application of the arm＇s length principle, which is based on three pillars （the fiction of separate legal entity, the relevance of the contractual arrangements, and the comparability of transactions）. However, the foundations of these pillars are not as strong as expected under the current economic environment. The BEPS project revised the arm＇s length principle to some extent and introduced new measures by adapting to the changing situation. This article mainly analyzes the impacts of the BEPS project on transfer pricing, status quo of implementation of transfer pricing control system in different jurisdictions in the post- BEPS era and finally predicts the future of transfer pricing.

关 键 词：转让定价 利润转移与税基侵蚀 独立交易原则 

分 类 号：F810.42[经济管理—财政学]