预约定价对税企双方的影响

Impacts of APAs on Tax Authorities and Taxpayers

预约定价是转让定价管理的一个有效工具,本文通过分析预约定价对税务当局和纳税人的影响,并客观评价了预约定价目前存在的问题及纳税人在申请签订预约定价协议过程中面临的风险。

APAs provide an effective tool for tax administrators to deal with transfer pricing issues. This paper analyzes impacts of APAs on both taxpayers and tax administrators, and objectively assesses current issues in APAs and risks faced by taxpayers during the process of application and negotiation of APAs.