日本反避税税制及其启示

日本的反避税税制由转让定价税制、资本弱化税制和避税地对策税制三部分组成,其中的资本弱化税制、避税地对策税制规定和转让定价税制中的预约定价方法对建立和完善我国的反避税税制有所启示。借鉴日本的做法,建立和完善我国的反避税税制已势在必行。     

针对跨国公司转让定价的反避税措施

本文首先分析了跨国公司通过转让定价进行避税的主要手段,进而对跨国公司在华通过转让定价进行大规模避税的行为作出了判断。在此基础上,介绍了国际上打击跨国公司转让定价避税的主要手段,并为中国的反避税工作提出了建议。     

在华外企的反避税审计策略研究

通过对转让定价、资本弱化、利用避税地以及选择公司组织形式等在华外企常用的避税方式和手段进行剖析,说明在以后相当长的时期内,应当将长期亏损、长期微利或跳跃性赢利却不断扩大经营规模的外资企业作为反避税审计的重点对象,并在提升立法层次、建立跨国合作机制、完善反转让定价税制、制定避税地和资本弱化税法、加强对电子商务税收问题的研究等方面来完善反避税审计策略。     

转让定价的博弈论分析——基于完全信息下的静态博弈视角

转让定价是国际税收领域的一个热门话题,跨国公司和政府税务部门在转让定价过程中的避税和反避税,其体现出的博弈行为,也成为了行为金融学和财政学界学者研究的热点话题。本文通过构建模型,研究局中人——跨国公司和税务部门在完全信息下的静态博弈,做出其收益矩阵,并求得避税与反避税混合战略的纳什均衡的一般公式。最后结合博弈论的结果,分析了影响跨国公司选择避税的概率和税务部门选择反避税的概率的因素。     

转让定价的博弈论分析——基于完全信息下的静态博弈视角

转让定价是国际税收领域的一个热门话题,跨国公司和政府税务部门在转让定价过程中的避税和反避税,其体现出的博弈行为,也成为了行为金融学和财政学界学者研究的热点话题.本文通过构建模型,研究局中人——跨国公司和税务部门在完全信息下的静态博弈,做出其收益矩阵,并求得避税与反避税混合战略的纳什均衡的一般公式.最后结合博弈论的结果分析了影响跨国公司选择避税的概率和税务部门选择反避税的概率的因素.     

完善转让定价税务管理的几点看法

外商投资企业转让定价避税与反避税问题已成为当前国际税收管理中的一个重要课题。本文阐述了我国转让定价税务管理的现状及存在的问题,并提出了相关建议。     

论涉外税收避税与反避税

论涉外税收避税与反避税王陆进外商避税的主要手法就我国的税收实践来看，外商避税的手法多种多样，归纳起来主要有以下几种：第一，利用转让定价避税。利用转让定价避税错综复杂，是目前外商逃避我国税收的最主要手法。其实际情况一般包括：（１）控制企业购销权，高价进...     

房地产关联企业转让定价涉税风险研究

内资房地产关联企业之间通过有形货物购销、劳务提供、无形资产使用及资金融通等方面的转让定价转移利润,从而达到避税的目的。随着我国反避税立法的逐步完善,反避税工作机制的逐步健全,内资房地产关联企业的转让定价已经成为税务机关反避税关注的焦点。对于存在大量关联交易业务的房地产企业而言,要规范关联交易行为,重视关联申报,有效预防、规避转让定价风险。     

基于财务视角的转让定价调整规则比较及启示——以美国、OECD和中国为例

全球税收负担最小化和企业集团整体利润最大化是跨国公司全球化经营的必然选择,运用转让定价政策进行"税收套利"交易,进而侵蚀了高税率国家的税基.为此,世界各国纷纷加大对转让定价反避税措施打击力度,加强对跨国公司转让定价的管理,以保护本国税基不受侵蚀.本文以美国、OECD和我国为例,对跨国公司转让定价调整的基本原则和主要方法进行了比较,旨在帮助跨国企业从财务视角更好地理解和掌握国际转让定价税制调整要求,规范关联交易转让定价,避免纳税风险.     

跨国转让定价:避税不是唯一目的

跨国公司利用关联交易手段转移跨同集团在不同国家或者地区的利润,从而达到同际避税的现象已经司空见惯.从某种程度上来讲,转让定价已经成为各国反避税机构的众矢之的.其实,国际避税并不是跨国公司采用转让定价策略的唯一目的,在很多情况下,跨国公司利用转让定价其实也是出于加强集团内部经营管理、优化绩效评价的需要,转让定价其实存在一定的非税目标.如果我们一味带着偷税避税的有色眼镜来看待转让定价,很可能一叶障目,不见泰山.横看成岭侧成峰,我们需要多角度审视转让定价的非税因素.     

The history of PATA and its effect on advance pricing arrangements and mutual agreement procedures

In its 25 years of existence, the Pacific Association of Tax Administrators (PATA) has attempted to protect tax revenues and combat tax evasion techniques (including transfer pricing) by transnational corporations (TNCs). To that end, the tax authorities of its four member countries (Australia, Canada, Japan and the United States) have met at least annually to exchange information and identify specific deterrents to tax evasion activities that could be implemented quickly. Recently, PATA has released several documents to assist both tax authorities and TNCs in the area of advance pricing agreements, mutual agreement procedures, and transfer-pricing documentation. The study looks at the PATA's influence on tax authorities and TNC behavior in these and other areas.     

The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness

In conventional accounting literature, ‘transfer pricing’ is portrayed as a technique for optimal allocation of costs and revenues among divisions, subsidiaries and joint ventures within a group of related entities. Such representations of transfer pricing simultaneously acknowledge and occlude how it is deeply implicated in processes of wealth retentiveness that enable companies to avoid taxes and facilitate the flight of capital. A purely technical conception of transfer pricing calculations abstracts them from the politico-economic contexts of their development and use. The context is the modern corporation in an era of globalized trade and its relationship to state tax authorities, shareholders and other possible stakeholders. Transfer pricing practices are responsive to opportunities for determining values in ways that are consequential for enhancing private gains, and thereby contributing to relative social impoverishment, by avoiding the payment of public taxes. Evidence is provided by examining some of the transfer prices practices used by corporations to avoid taxes in developing and developed economies.     

对我国成本分摊协议税收管理的几点建议

近年来,越来越多的跨国企业采用成本分摊的方法从事无形资产的研发、分摊集团劳务成本等活动。由于成本费用的分摊直接影响参与企业的所得税税基,各国税务局对关联企业间成本分摊安排的商业实质及公平交易原则的合规性甚为关注,相继出台了针对成本分摊协议(CCAs)的规定。本文就成本分摊协议的国际动态、国内现状作了一些分析,并对我国成本分摊协议的税收管理提出了建议。     

Transfer pricing as a tax compliance risk

This paper studies the role of transfer pricing as a critical compliance issue. Specifically, we analyse whether and to what extent the perceived risk associated with transfer pricing responds to country-, industry- and firm-specific characteristics. Empirically, transfer pricing risk awareness is measured as a professional assessment reported by the person with ultimate responsibility for transfer pricing in their company. Based on a unique global survey conducted by a Big 4 accounting firm in 2007 and 2008, we estimate the number of firms reporting transfer pricing being the largest risk issue with regard to subsequent tax payments. We find that transfer pricing risk awareness depends on variables accounting for general tax and transfer pricing specific strategies, the types and characteristics of intercompany transactions the multinational firms are involved in, their individual transfer pricing compliance efforts and resources dedicated to transfer pricing matters.     

International Corporate Tax Avoidance Practices: Evidence from Australian Firms

This paper examines the international corporate tax avoidance practices of publicly listed Australian firms. Based on a hand-collected sample of 203 publicly listed Australian firms over the 2006–2009 period (812 firm-years), our regression results indicate that there are several practices Australian firms use to aggressively reduce their tax liabilities. Specifically, we find that thin capitalization, transfer pricing, income shifting, multinationality, and tax haven utilization are significantly associated with tax avoidance. In fact, based on the magnitude and significance levels of the regression coefficients in our study, thin capitalization and transfer pricing represent the primary drivers of tax avoidance, whereas income shifting and tax haven utilization are less important. Finally, our additional regression results show that tax havens are likely to be used together with thin capitalization and transfer pricing to maximize international tax avoidance opportunities via the increased complexity of transactions carried out through tax havens.     

转让定价税制的国际比较与发展趋势

本文从转让定价税制中关联企业的认定、关联交易的类型、调整方法等基本内容出发,分析比较了世界上较典型的转让定价税制,揭示了国际转让定价税制的内在规律,并对国际转让定价税制的发展趋势进行了分析。     

我国转让定价税务管理中存在的问题及改进建议

外资企业在我国投资、经营过程中,存在运用转让定价等手段转移利润、逃避税收负担的问题。为了消除转让定价避税带来的危害,我国出台了一系列转让定价税务管理法律法规,不断建立健全转让定价税务管理制度,取得了一定的成效。但我国转让定价税务管理还存在诸如管理制度不完善等问题。本文认为,针对我国转让定价税务管理的现状,我们要在建立科学、完备的转让定价税收法律法规体系,扩大转让定价审计的数量和范围等方面下功夫,不断改进我国转让定价税务管理。     

关于转让定价税务管理的国际协调问题

为避免各国在转让定价税务管理中引发新的矛盾,必须加强国家间的协调与合作。因此,需要对转让定价税务管理中涉及的国际协调问题进行分析,包括:各国转让定价税务管理依据的指导原则和具体方法;转让定价的初次调整和相应调整的配合;转让定价税务管理国际争议的协调机制等。     

Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise

This paper addresses how overhead cost allocation system design in multinational enterprises (MNEs) is affected by transfer pricing tax regulation. Using a case study research strategy we find that the implementation of a transfer pricing tax compliance strategy gives rise to a number of changes to the overhead cost allocation system design. Findings suggests that a contingent relationship exists between overhead cost allocation and transfer pricing tax compliance. We argue that when seeking to understand and explain MNEs’ overhead cost allocation system design for intra-company services, the MNEs’ response to its tax regulatory environment is a significant explanatory variable.     

国外转让定价罚则的现状及在我国的进展

本文介绍了各国转让定价罚则的现状、转让定价罚则在我国的发展概况,并结合《中华人民共和国企业所得税法》中转让定价罚则的相关内容,论述了转让定价罚则在我国的三个现实意义:填补立法空白、提高税法遵从、推动税务管理实践的发展。