非避税动机下的转移定价法律控制分析

Legal Control of Transfer Pricing with Motives for Non-tax Evasion

随着转移定价非避税动机的比重日益加大,对市场秩序的影响力日益加深,转移定价法律控制的范围势必要做出相应的调整,而不应局限于单一的税法规制上。文章试通过对转移定价非避税动机及其影响分析,探讨税法以外的法律控制方式,期望以多种途径尽可能的降低转移定价所产生的负面效应。

The motive of multinational corporation＇ s transfer pricing is not only for tax evasion, but also for non-tax evasion. This article analyzes the non-tax evasion motives of transfer pricing and its negative effects in order to find other ways of legal control besides the regulations of the tax law .More measures of legal control must be taken to deal with the negative effects of multinational corporation＇ s transfer pricing.