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在电子商务和无形资产交易日益频繁的今天,OECD独立交易原则因其可比性分析和调整方法的局限性而饱受争议。一些国家支持用公式分配法等其他方法替代OECD独立交易原则,中国提出的区位优势观点也得到各国的关注。很难预测在接下来的25年里OECD独立交易原则是否还会存在。
Today, with increasingly frequent transactions of e-commerce and intangible assets, the OECD principle of independent transactions is controversial because of its comparability to analyze and adjust its limitations. Some countries support the alternative of the OECD principle of independent transactions by other methods such as the formula of distribution. The viewpoint of China’s position advantage has also drawn the attention of all countries. It is hard to predict whether the OECD principle of independent trading will still exist for the next 25 years.