对国际转移定价避税条件的讨论和反思

An Exploration into the Occurring Conditions of Tax Avoidance Dealings in International Transfer Pricing

转移定价避税交易并非都发生在传统的关联企业之间。一般法规常用的关联企业认定条件存在着范围"窄化"的倾向,应该借鉴国际惯例中"实质重于形式"的原则,扩展我国转移定价法规调整的对象和范围。

According to the paper＇ s analysis, all the dealings aim to tax avoidance which doesn＇ t exit in the traditional afftliated enterprises. There is a narrow tendency to confirmation to affiliated enterprises in our current rule of law. The principle of ＂Essential outweighs format＂ as International tradition should be used for reference to extend the object extension of transfer pricing rules.