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64号公告提高了企业申请预约定价安排的门槛,并赋予税务机关更多的自由裁量权。对于拟通过申请预约定价安排来实施转让定价管理的纳税人而言,应按64号公告的新要求审慎评估并认真准备申请资料。在经济全球化的背景下,跨国企业往往通过大量关联交易将利润转移至低税负的国家或地区,从而达到避税目的。为此,经济合作与发展组织(OECD)于2015年10月发布了针对税基侵蚀和利润转移(下称“BEPS”)的15项行动计划。解决转让定价涉及的BEPS问题
Announcement No. 64 raised the threshold for enterprises to apply for appointment pricing arrangements and gave the tax authorities more discretion. For taxpayers intending to implement transfer pricing administration by applying for an appointment pricing arrangement, they should carefully assess and carefully prepare the application information in accordance with the new requirements of Circular No. 64. In the context of economic globalization, multinational corporations often shift profits to a country or region with a low tax burden through a large number of related party transactions so as to achieve tax avoidance purposes. To this end, the Organization for Economic Co-operation and Development (OECD) released 15 action plans for tax base erosion and profit transfer (“BEPS”) in October 2015. Solve the BEPS issues involved in transfer pricing