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dc.contributor.advisor蔡庆辉
dc.contributor.author张婷婷
dc.date.accessioned2016-02-14T02:18:01Z
dc.date.available2016-02-14T02:18:01Z
dc.date.issued2008-11-21 09:51:56.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/23147
dc.description.abstract近年来,电子商务在全球蓬勃发展,作为一种新兴的商业运作模式,电子商务代表了未来贸易的发展方向。它不但改变了消费者或者企业进行交易的方式,对跨国企业内部信息的沟通和运作也有着深刻的影响。相比之下,电子商务的相关配套法律,包括转让定价税制的有关规定却没有跟上电子商务发展的步伐。如何在保护电子商务交易模式,并创造东道国良好的投资环境的同时,又保护东道国自身的经济利益,成为新的经济发展环境下摆在各国税务当局眼前的问题。目前,国际社会已经对此问题有所关注,尤其是发达国家及相关组织,已经对电子商务给转让定价税制带来的问题展开研究,并制订和完善了有关电子商务的法规。本文正是基于这个基础对中国应当如何面对电子...
dc.description.abstractE-commerce has been booming the entire world in resent years. As a kind of rising business operational mode, e-commerce represents the future of business, which not only has changed the trade style of consumers and enterprises, but also imposed deep influences on negotiation and operation of multinational companies. Comparing this, the development of law about e-commerce, including transfer pricin...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=18423&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=17498
dc.subject电子商务
dc.subject转让定价
dc.subject法律
dc.subjectE-commerce
dc.subjectTransfer Pricing
dc.subjectLaw
dc.title电子商务环境下的转让定价问题研究
dc.title.alternativeResearch on Transfer Pricing under the Circumstance of E-commerce
dc.typethesis
dc.date.replied2008-05-24
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:20051300508


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