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国外转移定价税制综述及对我国的启示 被引量:4

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摘要 本文概述了以美国为代表的西方国家和我国对跨国公司转移定价问题税法规制的演变,旨在发现和归纳转移定价税法规制变迁的特点,并在此基础上,提出完善我国转移定价税制的建议。
出处 《经济问题探索》 北大核心 2004年第12期93-95,共3页 Inquiry Into Economic Issues
基金 国家社会科学基金项目(项目批准号:02BJY024) 教育部"十五"社科规划项目(项目批准号:01JA790041)的资助。
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参考文献5

  • 1孙晓 和广(译).国际转移定价(International Transfer pricing-A Practical Guide for Finance Director,David TyrraU,Mark Atkinaon)[M].电子工业出版社,2002..
  • 2王欢.转移定价法律制度的晚近发展研究[J].南开学报(哲学社会科学版),2000(6):14-20. 被引量:10
  • 3OECD Committee on Fiscal Affairs , 1979:Transfer Pricing and Multinational Enterprises, Paris.
  • 4OECD Committee on Fiscal Affairs , 1984:Transfer Pricing and Multinational Enterprises: Three Issues On Taxation, Paris.
  • 5OECD Committee on Fiscal Affairs , 1995:Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paris.

二级参考文献23

  • 1[1] 高尔森.国际税法(第2版)[M].北京:法律出版社,1992.
  • 2[2] Sol. Piceitto, "International Business Taxation", London: Weidenield and Nicolson, 1992.
  • 3[3] Albertina M. Fernandez, "Transfer Pricing Tops list of International Tax lssues in Ernst & young Surver", Tax Notes International, November 8, 1999.
  • 4[4] Ernst & Yound, "Transfer Pricing 1999 Global Survey", http: //www. ey.com/global/vault.nsf/International/.
  • 5[5] OECD, "Tax and Multinationals", http: //www. oecd.org//daff/fa/trprice/trsansfer.htm.
  • 6[6] Richard P. Rozek & George G. Korenko; "Transfer Pricing for the Intangible Property Embodied in Produces With Extraordinary Profit Potentials", Tax Notes International, October 18, 1999.
  • 7[7] Marc M. Levey, "U.S. Taxation of Foreign Controlled Business", Warren Gothan & Lomont Press, 1995.
  • 8[8] Zoltan M. Milhaly, "Ever-Increasing Conflicts, Tensions and Exposures in the International Tax Arena", Tax Planning International Review, January 2000.
  • 9[9] William E. Bonano, "Transfer Pricing for Intangible Property under Section 482", http: //www. pmstax.con/intl/bull9902.shtml.
  • 10[10] J. Harold McClure, "Compaq's Transfer Pricing Lessons for Contract Manufacturing: CUP and Cost Plus", Tax Notes Internationl, August 2,1999.

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