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美国税法一贯规定,交易双方如有受控关系,即构成关联企业,所订转让定价必须按“公平独立标准”决定。此点早已为人所熟知。在实践中,关联企业之间的受控交易(Controlled Transaction)其转让定价的决定,必须按以下各种方法择一而定:1、比照同类型非受控业务法(the comparable uncontrolledtransaetion method),简称(CUT);2、比照利润法(the comparable profits method)简称)CPM);3、其他方法,诸如再出售法、成本加利润法等等。上述各种方法,有一个共同的目的,就是要求受控交易的转让定价必须符合“公平独立标准”。这几种办法的前两种,都涉及受控业务与非受控业务的比较,从比较中找出转让定价的合理标准,因此,受控业务与非受控业务的可比性就成为关键问题。1993年1月21日美国政府颁布了新的《暂行规定》其中的
The United States tax law has always stipulated that if the parties to a transaction have a controlled relationship, that is, they constitute affiliated enterprises, the transfer pricing must be determined in accordance with the “fair and independent standards” decision. This point is already well known. In practice, the decision of the Controlled Transaction on the transfer pricing of affiliates must be based on one of the following methods: 1) In comparison with the comparable uncontrolled transaction method, (CUT); 2, the comparable profits method (CPA); 3, other methods, such as resale method, the cost plus profit method and so on. One of the common goals of the various approaches described above is to require that the transfer pricing of controlled transactions must comply with the “fair and independent standards.” The first two of these approaches involve the comparison of controlled and unmanaged services and the comparison of reasonable criteria for transfer pricing, so the comparability of controlled and uncontrolled services becomes a key issue . On January 21, 1993, the U.S. government promulgated a new “Interim Provisions”