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dc.contributor.advisor张榕
dc.contributor.author葛牧
dc.date.accessioned2016-01-12T02:03:36Z
dc.date.available2016-01-12T02:03:36Z
dc.date.issued2014-10-27 15:15:45.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/80839
dc.description.abstract转让定价避税是跨国公司常用的避税手段之一。国税局难以到境外对关联交易进行取证,而且跨国关联交易的财务舞弊严重,造成了国税局的取证更加困难。美国有大量的转让定价税务案件的判例,并且这些判例推动了转让定价税制的发展。我国转让定价税制的建立起步晚,进入诉讼程序的转让定价税务案件只有一例。本文结合美国判例研究美国转让定价税务案件的证明责任,发现法院 通过对国税局漏税通知之决定做正确性推定而使纳税人负担证明责任,以此在最后的诉讼环节上有效地防止转让定价避税,捍卫美国的税收利益。我国不仅应在转让定价的行政实体法领域向美国学习,在转让定价税务案件的证明责任分配上也应借鉴美国经验,形成反转让定价避税的完整体系...
dc.description.abstractTransfer pricing for tax evasion is one of the common means for tax evasion.The IRS is difficult to obtain evidence about the cross-border related transactions outside the border,moreover,financial fraud for cross-border related transactions is very heavy to make the acquisition of evidence more difficult.There are many legal precedents of transfer pricing in America.,and these legal precedents ma...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42404&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=45674
dc.subject证明责任
dc.subject转让定价
dc.subject税务诉讼
dc.subjectBurden of Proof
dc.subjectTransfer Pricing
dc.subjectTax Litigation
dc.title转让定价税务诉讼之证明责任研究
dc.title.alternativeResearch on the Issue of the Burden of Proof in Tax Cases Concerning Transfer Pricing
dc.typethesis
dc.date.replied2014-05-22
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_诉讼法学
dc.description.note学号:13620111150145


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