摘要
本文首先简要描述了成本分摊协议的内涵及其法律背景,介绍了成本分摊协议的商业目的和税务影响,进而重点对成本分摊协议所涉及的主要关联交易进行了分析。对于成本分摊协议在中国涉及的特殊因素,本文也给予了评析。
This paper first describes the connotation and legal background of cost contribution arrangements, and then introduces the business purpose and tax impact of cost contribution arrangements, and further focuses on the analysis of major associated transactions related to cost contribution arrangements. The paper also comments on special factors involved with cost contribution arrangements in China.
出处
《涉外税务》
北大核心
2012年第2期46-50,共5页
International Taxation In China
关键词
成本分摊协议
关联交易
独立交易原则
服务费
特许权使用费
Cost contribution arrangements Associated transaction Arm＇s length principle Services fee Royalty
