转让定价税制的国际比较与发展趋势

• 机 构: 中共国家税务总局党校,江苏扬州225007
• 出 处: 涉外税务
• 发表日期: 2010年5期
• 关键词: Transfer pricing Associated enterprise Associated transaction

本文从转让定价税制中关联企业的认定、关联交易的类型、调整方法等基本内容出发,分析比较了世界上较典型的转让定价税制,揭示了国际转让定价税制的内在规律,并对国际转让定价税制的发展趋势进行了分析.“,”Starting with an interpretation of the fundamentals of transfer pricing tax system in terms of the identification of associated enterprises,types of associated transactions and adjustment methods of transfer pricing,this paper analyzes and compares typical transfer pricing tax systems in the world by revealing its inherent rules,and forecasts the development trends of international transfer pricing tax system.