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近年来,随着发展中经济体的日益壮大,与区位优势相关的税收处理引起了越来越多的关注。本文讨论了区位优势对跨国公司转让定价的影响——首先对区位优势的概念以及与此相关的转让定价问题进行了分析,介绍了OECD和联合国在区位优势方面的具体指导性意见;随后讨论了两个国际性税务案例;最后举例分析了荷兰和中国目前在实践中关于区位优势和相应转让定价问题的做法。
In recent years, tax treatment related to location advantages has drawn more and more attention as the developing economies are getting stronger. This article discusses the impact of location advantages on MNCs’ transfer pricing. Firstly, it analyzes the concept of location advantage and the related transfer pricing issues, introduces the specific guidance of the OECD and the United Nations on location advantages, and then discusses Two international tax cases; Finally, an example is given to analyze the current practice of the Netherlands and China in practice on the location advantages and the corresponding transfer pricing.