转让定价税务管理中纳税人文档准备和举证责任规定的国际比较

An International Comparison of Document Preparation and Burden of Proof of Taxpayers in the Process of Tax Administration of Transfer Pricing

世界各国和地区在转让定价文档准备和举证责任方面的法律规定基本上是依据OECD指南有关原则制定,并有各自特点。本文就这些内容进行了详细地理论探讨和国际比较,并将落脚点放在为我国转让定价税收立法工作提供有益的借鉴作用上。

This article points out that laws and rules about document preparation and burden of proof of taxpayers in the process of tax administration of transfer pricing in many countries and regions are basically consistent with general principles outlined in Chapter 5 of OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. It should be noted, however that each one in different countries and regions has its own characteristics because of their different legal systems, statutes regulations and administrative approaches, The article compares these different laws and rules in multiple tax jurisdictions and provides some useful suggestions for transfer pricing legislation in our country.