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无形资产由于与有形资产具有很大的不同,因此在转让定价的具体方法上同有形资产的转让定价具有很大的不同。其具体的转让定价的方法有可比非受控价格法、再销售价格法、成本加价法、交易净利润法、利润分割法等。经济合作组织的工作为无形资产的转让定价方法的确立与革新作出了卓越的贡献,我们原来经常采用的传统方法随着人们认识的逐渐深入正日益受到挑战。面对新的变化,利润分割法似乎是无形资产转让定价最合适的方法。
Since intangible assets are very different from tangible assets, there is a great difference in the specific methods of transfer pricing from the transfer pricing of tangible assets. The specific methods of transfer pricing are comparable to uncontrolled price method, resale price method, cost plus method, transaction net profit method and profit division method. The work of the Organization for Economic Co-operation and Cooperation has made outstanding contributions to the establishment and innovation of transfer pricing methods for intangible assets. The traditional methods we used frequently are increasingly being challenged as people become more familiar with them. In the face of new changes, the profit-splitting method seems to be the most appropriate way to price the transfer of intangible assets.