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dc.contributor.advisor廖益新
dc.contributor.author陈智超
dc.date.accessioned2016-02-14T02:18:22Z
dc.date.available2016-02-14T02:18:22Z
dc.date.issued2011-09-19 17:27:12.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25467
dc.description.abstract本论研究的时代背景为无形资产转让定价问题引发的重大税收后果;制度背景为无形资产转让定价制度的新发展;理论背景为正常交易原则与公式分配法的传统分野以及与所得相配比标准引入之后,正常交易原则的适用出现的变化。本论所要研究的问题是无形资产转让定价问题的宏观和微观两个方面,即指导原则的选择以及具体适用。本论的前提是(1)无形资产转让定价问题仍应当以正常交易原则为指导;(2)从适用效果以及实际情况的角度而言,应当接受与所得相配比标准的引入给正常交易原则带来的变化,包括适用范围方面的扩张以及新的转让定价方法的引入。本论的问题意识,主要是正常交易原则与与所得相配比标准实际上存在着部分不可兼容性。为此,适应于...
dc.description.abstractThe historical background of this article is the great revenue implication of the transfer pricing of intangibles; the regime background is the latest development in the transfer pricing rules of intangibles and the theoretical background is the traditional division between the arm’s length principle and formulary apportionment and the development in the application of the arm’s length principle a...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=28784&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=31501
dc.subject无形资产转让定价
dc.subject正常交易原则
dc.subject与所得相配比标准
dc.subjectthe Transfer Pricing of Intangibles
dc.subjectthe Arm's Length Principle
dc.subjectthe Commensurate with Income Standard
dc.title《无形资产转让定价问题研究——以美国和OECD的制度为中心》
dc.title.alternative《On the Transfer Pricing of Intangibles——Focusing on the U.S. and OECD Regimes》
dc.typethesis
dc.date.replied2011-06-05
dc.description.note学位:法学博士
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:13620080150039


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