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本文依据1994年美国国内收入法典第482节第四部分关于在关联企业内部以一次性支付转让费方式转让无形资产时的相关规定,并应用模型分析有限期间转让无形资产、永久性转让无形资产时转让费的正常交易价格的确定;转让价格的定期调整的界限。最后以实例说明一次性支付转让费方式转让的无形资产正常交易价格的确定,并分析其对我国在完善无形资产转让定价法规方面的启示。
In accordance with Section 4 of Section 482 of the U.S. Internal Revenue Code of 1994, when the transfer of intangibles is made in a one-off payment within a related enterprise, the model is used to analyze the transfer of intangible assets for a limited period of time and the permanent transfer of intangible assets Transfer fee to determine the normal transaction price; transfer price of the regular adjustment of the line. Finally, an example is given to illustrate the determination of the normal transaction price of intangible assets transferred by one-time payment and the implications for China in improving the transfer pricing regulations of intangible assets.