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一、“关联企业”一般理解由于各个国家(地区)之间税制上的差异,使跨国公司在从事关联企业之间的内部交易活动时,可以通过人为地操纵其内部交易价格来隐蔽地转移所得,以减轻自己的税收负担。因此,在有关转让定价的国际避税和反避税领域,“关联企业”是一个重要的基本的概念。 1979年9月,由OECD理事会作出的《理事会关于关联企业转让定价问题的劝告》中,将关联企业的交易解释为“母公司和子公司之间或者处于同一控制之下的企业之间的交易”。我们打算从这解释入手分析有关“关联企业”的概念。
I. “Affiliate” generally understands that due to the differences in tax systems between different countries (regions), transnational corporations can stealthfully transfer their income by artificially manipulating the prices of their internal transactions when engaging in the internal trading activities among affiliates , To ease their own tax burden. Therefore, “affiliated enterprises” is an important basic concept in the area of international tax avoidance and anti-avoidance on transfer pricing. In September 1979, the “Board of Governors’ Advice on Transfer Pricing of Affiliated Enterprises” made by the OECD Council interpreted the transactions of affiliates as “between the parent company and its subsidiaries or between entities under common control transaction”. We intend to start from this explanation to analyze the concept of “affiliated companies.”