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随着经济全球化的不断加深,跨国公司日益扩大的全球活动对世界各国经济的影响愈加深远。由于各个国家不尽相同的经济环境,跨国公司往往利用各国间税收、利润汇回、预提税等政策上的不同规定, 选择制定合适的内部转移价格以谋求自身利润的最大化和税负的最小化。这样一来,就会使许多国家失去应得的税收收入。跨国公司的这种转移定价策略对丧失经济利益的国家来说,经济后果是很严重的。据
With the continuous deepening of economic globalization, the ever-expanding global activities of transnational corporations have far-reaching impact on the economies of various countries in the world. Due to the different economic environments in different countries, multinational corporations often make use of the different regulations on taxation, repatriation of profits, withholding taxes and other policies among countries to choose the appropriate internal transfer price in order to maximize their profits and tax burden minimize. As a result, many countries will lose due tax revenue. Transnational corporations such transfer pricing strategy for the economic loss of the country, the economic consequences are very serious. according to