转让定价与避税地：唇齿还是盾矛？

On the Relationship between Transfer Pricing and Tax Heavens

转让定价与避税地同为跨国企业进行避税的重要手段。跨国企业通过避税地成立基地公司进行转让定价,利用转让定价将利润更多地转移和滞留在避税地,从而实现整体税收利益的最大化。考虑到两者的紧密联系,在反避税制度建设和征管实践中对转让定价和避税地进行综合协调,有利于提高反避税工作效率。

Both transfer pricing and tax heavens play important roles in tax avoidance of multi- national corporations. By establishing base companies and exploiting transfer pricing, multinational corporations may shift profits to tax heavens in order to maximize their tax benefit as a whole. In light of their close affiliations, transfer pricing and tax heavens should be considered in a comprehensive way in the construction of anti-tax-avoidance systems and the practice of tax administration.