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公司集团内的转让定价,往往会引起有关国家税收的流失,这种情况促使越来越多的国家采取相应的立法措施,对不符合正常交易原则的公司集团内的交易定价和收费加以调整。在这类立法措施中,最著名和影响最为广泛的,当推美国国内收入法典第482节美国税务当局在依照《国内收入法典》第485节,对相关联公司间的转让定价加以调整时,并非总是一帆风顺的,有的只能由法院做出判决。
Transfer pricing within a group of companies often leads to the loss of tax revenues in the countries concerned. This situation prompts more and more countries to adopt appropriate legislative measures to adjust the pricing and charging of transactions in groups of companies that do not conform to the normal trading principle. Among the most notorious and influential of such legislative measures, the U.S. tax authorities, as recommended in section 482 of the Internal Revenue Code of the United States, are adjusting the transfer pricing of associated companies in accordance with Section 485 of the Revenue Code, Not always easy, some only by the court to make the verdict.