无形资产转让定价规则的新发展及对中国的启示 ——基于BEPS项目第8-10项行动计划
New Development of Transfer Pricing Rules for Intangible properties and Its Impacts on China ——Based on BEPS Actions 8-10
Abstract
无形资产转让定价的问题,日益成为国际税法所关注的重点和难点问题。OECD发布的BEPS项目第8-10项行动计划反映和代表了无形资产转让定价税务处理规则的最新发展趋势,其所包括的内容蕴含的理念将对无形资产领域产生全面和深远的影响。本文将8-10项行动计划中无形资产转让定价的部分与2010年OECD转让定价指南的内容进行对比,将其对无形资产转让定价规则的发展进行分析。其中包括无形资产的定义,以及无形资产转让定价应遵循的原则与方法。然后从国际税法的原则与目标出发,从税收公平、税收效率、税收中性以及反避税效果几个方面对其进行评价,分析其中的进步与不足。最后对我国无形资产转让定价的现状以及现行法规与最新... Transfer pricing issues related to intangible properties have become one of the key and difficult points that the international tax law focuses on. The final report of BEPS Action 8-10 issued by OECD (Organization for Economic Co-operation and Development) proposes many improvements of transfer pricing rules for intangible properties. The contents and notions included in the report will have a far...