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一、调整天联企业转让定价的法律依据 法国有关转让定价的规定主要表现在与其他国家签订的税收协定和其国内税收法规中。法国与其他国家签订的税收协定主要是参照OECD协定范本,这其中均有关于对关联企业之间利润调整问题的规定。 法国国内税法中对转让定价的规定主要表现在其《税法通则》的第五十七条中。当时的法律条文是:“在对与外国企业存在控制与被控制关系的法国企业进行课税时,若该法国企业通过人为地提高或降低交易价格及其他任何手
First, the legal basis for adjusting the transfer pricing of BBDO The French regulations on transfer pricing are mainly reflected in the tax treaties signed with other countries and their domestic tax laws and regulations. The tax treaties signed by France and other countries refer mainly to the OECD model agreement, all of which contain provisions on the adjustment of profits among affiliated enterprises. The provisions of the French domestic tax law on transfer pricing are mainly reflected in its Article 57 of the “General Principles of Tax Law.” The law then was: "In the taxation of a French enterprise having a controlled and controlled relationship with a foreign enterprise, if the French enterprise manually increases or decreases the transaction price and any other hand