摘要
预约定价弥补了转让定价的不足,是国际税收领域的一大举措。但预约定价中逆向选择的存在,却部分地阻碍了预约定价的发展。为了更好地解决预约定价的逆向选择问题,需要纳税人、税务机关、国家、地方政府和世界各国共同做出努力。
Advance Pricing Agreement （APA） files up a deficiency of Transfer Pricing, which contributes much to the international tax area. However, adverse selection partly hinders the development of APA. In order to solve the problem of adverse selection in APA, it is necessary for taxpayers, tax authorities, national and local governments around the world to make great efforts together.
出处
《涉外税务》
CSSCI
北大核心
2009年第2期30-33,共4页
International Taxation In China
关键词
避税
预约定价
逆向选择
Tax avoidance Advance Pricing Agreement （APA） Adverse selection
