对国际转移定价避税条件的讨论和反思

转移定价避税交易并非都发生在传统的关联企业之间。一般法规常用的关联企业认定条件存在着范围"窄化"的倾向,应该借鉴国际惯例中"实质重于形式"的原则,扩展我国转移定价法规调整的对象和范围。     

跨国公司转移定价问题研究

跨国公司转移定价是为了优化资金配置、规避税负、规避东道国的各种管制、规避国际金融风险以及争夺、控制市场。我国之所以很少采取用此策略,其原因主要是存在对转移定价认识不充分,未形成有效的国际经营管理体制,缺乏快捷信息系统及有效的指导。我国应"因地制宜"地运用转移定价,重视定价的准备工作,转移定价既要考虑避税的综合收益,又应为东道国政府接受;要总结跨国公司经营教训,不断创新和熟练地运用转移定价策略,努力实现利润最大化和不断增强国际竞争力。     

不同控股比例下的国际转移定价模型

转移价格在跨国企业的国际经营活动中起着重要的作用。本文从企业税负驱动机制的微观层面上，扩展国际转移定价的理论模型，深入分析在不同控股比例和红利分配率情况下转移价格的理性选择；并且运用模拟方法，揭示不同变量条件下的最优转移价格策略。     

Inter-Departmental Cost Allocation and Investment Incentives

This paper endeavors to demonstrate that fixed cost allocation can align investment incentives in a multi-period and multi-division setting. In a decentralized firm, a divisional manager can make an investment that benefits both his own and the operations of a downstream division. The relative budgeted activity (RBA) cost allocation method assigns fixed cost charges according to the ratio of a divisions budgeted activity in proportion to that of the firm, and thereby resolves the hold-up problem created by the decentralized setting. Internal accounting rules can be designed to give managers strong incentives to internalize the firms objective regarding efficient investment levels, and alleviate the tension between ex ante investment efficiency and ex post production efficiency. This paper examines how much the fixed charges should be in order to achieve the optimal level of investment.     

公司内贸易:所有权结构与转移定价

本文借助一个伯川德寡占模型,考虑我国的所得税和关税特点,关注跨国公司的所有权结构,给转移定价一个相对细致的模型分析,得出一些值得进一步研究证实的结论。     

跨国公司转移定价研究

伴随全球经济一体化的进程加速，跨国企业集团应运而生，集团内部交易的转移定价问题突显。本文从现阶段跨国公司转移定价存在的问题及成因分析入手，建立了实现利润最大化集团目标的转移定价指标模型。并针对我国跨国企业集团现状进行探讨，提出相应的对策建议。     

日本转移定价税制研究

转移价格是指跨国关联企业之间进行交易时使用的价格。70年代以后，随着日本经济实力的增强，日本企业经营国际化迅猛发展，出现了许多利用国际关联企业转移所得而避税的情况，而日本有关跨国公司转移定价的税制的实施，使这一避税现象得到了了的避免。随着我国加入WTO后外资的更多进入，加强转移定价的管理势在民行，学习发达国家的先进做法，将有助于我们在这方面少走弯路。     

跨国公司转让定价避税与反避税研究

转让定价是跨国公司实施的最主要的转移利润的手法。随着越来越多的跨国公司将在中国设立并发展,对于部分跨国公司通过国际转让定价对我国税基造成的损害,更应该引起重视。从税务当局的角度研究转让定价与反避税问题,成为税收研究和企业管理的一个重要课题。     

Modus operandi of transnational transfer pricing for window dressing

A goal of transfer pricing may be to maximize after tax revenue by setting transfer prices that reduce the total tax paid. ＂Transfer pricing＂ is the pricing of products or services provided by one division to other division of the same corporate entity. Most of the corporate entities are using the method of ＂Window dressing＂, which is a technique used in preparation of financial statements of corporate entities. A transnational corporation is any enterprise that undertakes Foreign Direct Investment （FDI）, owns or controls income gathering assets in more than one country, produces goods or services outsides its country of origin, or engages in international production. Profitability of the transnational corporate entities is being manipulated by the technique of transfer pricing. Abuse of transfer prices is a key tool used by the corporate entities to think that they have virtually no profit; hence, they shouldn＇t pay any taxes. India needs to realize the fundamental need for co-operation among tax administrations in order to remove the obstacles that international double taxation presents to the free movement of goods, services and capital between various countries. In this context, one needs to consider that transactions among associated enterprises may take place under different conditions from those taking place among independent enterprises, while enforcing the act of transfer price mechanism. This paper focuses on transfer pricing and its implications in transnational transactions.