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dc.contributor.advisor蔡庆辉
dc.contributor.author周燕芬
dc.date.accessioned2016-02-14T02:18:24Z
dc.date.available2016-02-14T02:18:24Z
dc.date.issued2010-06-22 10:04:08.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/22866
dc.description.abstract为了防止跨国企业不当操纵转让定价逃避税负,各国政府通常采用正常交易原则作为标准,决定纳税人的真实收入并据此征税。正常交易原则的核心是比较,即对关联企业之间和独立企业之间的交易设定的条件进行比较并且计算出依据正常交易原则受控企业本应获得的利润。为了使此种比较有作用,相比较情形的相关经济特征必须具有充分可比性,因此税务机关必须充分考虑影响可比性的因素,搜索与受控交易或企业相同或者相似的可比非受控交易或企业,并选用最合理的转让定价方法对受控交易进行转让定价调整。除引言和结语外,正文共分四章:第一章概述可比性在转让定价调整中的重要性。可比性是适用正常交易原则的前提,是最优法则的基础。可比性的确立需要考...
dc.description.abstractIn order to prevent multinational enterprises from avoiding taxation by manipulation of transfer pricing, tax administrations in various tax jurisdictions usually apply arm’s length principle as a benchmark to adjust the controlled transactions to arm’s length level. Application of the arm’s length principle is generally based on a comparison of the conditions in a controlled transaction with the ...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=21464&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=22468
dc.subject转让定价
dc.subject正常交易
dc.subject可比性
dc.subjectTransfer Pricing
dc.subjectArm's length Principle
dc.subjectComparability
dc.title转让定价调整中的可比性分析研究
dc.title.alternativeStudy on Comparability Analysis within Transfer Pricing Adjustment
dc.typethesis
dc.date.replied2009-05-29
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:12920061150560


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