对国际相关联企业的征税

• 作 者: 王仙花
• 出 处: 山西财经学院学报
• 发表日期: 1990年01期
• 关键词: 国际税收 征纳关系 总机构 涉外税收 转移定价 费用分配 税务当局 所得税汇算 外国公司 特许权使用费

在国际税收的征纳关系中,国际相关联企业的征税是一个十分复杂而又重要的问题。一般地说,一个跨国公司的总机构同其分支机构、母公司同子公司,以及同一跨国公司的一个分支机构或子公司同其他分支机构或子公司之间都是互相有关联的。不过,按照国际税收的特定含义,所谓国际相关联企业,是指资本股权和财务税收相互关联达到一定程度,需要在国际税收上加以规范的企业。

In the international taxation relationship, taxation of internationally-related companies is a very complex and important issue. In general, the head office of a multinational company is related to its branches, parent companies and subsidiaries, and a branch or subsidiary of the same multinational company and other branches or subsidiaries. However, according to the specific meaning of international taxation, the so-called internationally associated companies refer to those companies whose capital equity and financial tax revenues correlate to a certain extent and which need to be regulated in international taxation.