摘要
地域优势带来的额外利润问题不仅限于制造业。近年来,跨国公司陆续将服务型和销售型子公司转移至相对低成本的新兴市场,产生了与制造业转移同样的转让定价反避税挑战。在不同的转让定价方法下,处理该类型公司的地域优势问题遇到的挑战有所不同。面对这些挑战,纳税人和税务当局都必须通过客观而严密的经济学分析进行探讨,方能得出一个各方满意的解决方案。
The challenges brought by location specific advantages are not only limited to manufacturing operations. Multinationals also relocate service and distribution operations to emerging market, which created location specific advantage challenges similar to what is being observed in manufacturing relocations. When different transfer pricing methods are applied there are different issues to consider. Taxpayers and tax authorities have to rely on robust economic analysis to come up with a reasonable consensus.
出处
《涉外税务》
北大核心
2012年第5期11-16,共6页
International Taxation In China
关键词
反避税
转让定价
成本节约
选址节约
无形资产
Anti-tax avoidance Transfer pricing Cost saving Relocation savingIntangibles
