转移定价问题的公平交易法与全球公式法之争——美国法院一个新近判决引起的轩然大波

Arm's Length Principle vs.Formulary Apportionment Method:A Discussion at Length Caused by the Award to the Case

在经济全球化和知识经济的背景下,跨国企业经营的全球化趋势愈发加强,公平交易法与全球公式法之争愈发激烈。最近,美国法院的一起判决,在世界范围内,特别是在北美与欧洲,引起了轩然大波,通过此案和对此案的热烈讨论及激烈争辩,我们又一次感到了全球公式法对国际税法冲击是必然的、实质性的,颠覆性的改变是可能发生的。这个问题对有大量资本引进来、走出去的我国来说非常重要。我们必须跟踪这个问题的发展,及早做好准备。

With the background of economic globalization and knowledge economy, multination- al corporations＇ business are getting more and more transnational, and the battle of arm＇s length principle vs. global formulary apportionment has been surging on. The recent case of Xilinx Inc and Consolidated Subsidiaries vs. Commissioner of Internal Revenue has caused discussion worldwide, particularly in Europe and North America. Through this case and its discussion, we feel that glo- balization＇s impacts to international taxation are material, and subvertive change is possible. It is very important for China to look carefully at the issue and get prepared for possible changes as Chi na has got much foreign investment and its more and more capital now go overseas.