对OECD关于转让定价新规则“商业重构”的评述

A Review on the New Rules of Transfer Pricing in Business Restructuring for OECD

本文围绕《OECD跨国企业与税务机关转让定价指南》第9章"商业重构",以公平交易原则为标准,对跨国企业重构时关联企业之间的风险分配、重构补偿和重构后受控交易的报酬等内容进行了理论分析及实务解读。

Based on Chapter 9 Business Restructuring of OECD Transfer Pricing Guide for Multi-national Enterprises and Tax Authorities,with arm＇s length principle as criterion,this paper makes a theoretical analysis and practical interpretation of risk allocation among associated enterprises,restructuring compensation as well as the remuneration of controlled transactions after restructuring and etc.