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20世纪90年代以来,随着经济的全球化过程的加快,跨国公司迅猛发展,他们利用转让定价手段来避税的问题也越来越严重,这种现象引起了各国税务部门普遍的高度的关注。如何防范跨国公司利用转让定价避税,成为当前国际税法领域中的一个热点问题。本文旨在对国外转让税制发展的研究,观察其发展变化的轨迹,借鉴国际经验,提出几点完善我国转让定价税制的建议。
Since the 1990s, with the acceleration of economic globalization and the rapid development of transnational corporations, the problem of tax avoidance by means of transfer pricing has also become more and more serious. This phenomenon has drawn the widespread attention of tax authorities in various countries. How to prevent transnational corporations from using transfer pricing to avoid tax has become a hot issue in the field of international tax law. The purpose of this paper is to study the development of foreign transfer tax system, observe its trajectory of development and change, draw lessons from international experience and put forward some suggestions to improve our country’s transfer pricing tax system.