摘要
为保护德国的税收利益并弥补因企业所得税税率降低而引起的税收收入减少,德国政府在2008年税收改革法案中加入了如何在跨国功能转移的情况下运用独立交易原则的规范,即"功能转移条例"。本文在对德国"功能转移条例"有关情况进行介绍的基础上,对功能转移的定义、类型、定价、交易形式进行了解读,对德国"功能转移条例"可能引起的争议以及对有关各方的挑战等进行了分析,并提出了相应的对策。
In order to protect the tax interest of Germany and make up for the revenue loss resulting from the reduced corporate tax rate, the German Tax Reform of 2008 introduced new provisions concerning the application of arm’s length principle to relocation of functions. Based on an introduction of the German Regulation on Transfer of Functions, this paper interprets the definition, type, pricing and trading of the transfer of functions, analyzes the controversy and challenge that may be caused by the Regulation, and proposes some corresponding countermeasures.
出处
《涉外税务》
CSSCI
北大核心
2010年第6期42-46,共5页
International Taxation In China
关键词
功能转移
转让包裹
公平交易价格
独立交易原则
Transfer of functions Transfer package Arm’s length price Arm’s length principle
