营销性无形资产转让定价问题新探

A Recent Study of Marketing Intangibles Transfer Pricing Issues

近十年来,跨国公司的发展导致营销性无形资产转让定价问题频繁出现,并且关涉的利益往往数额巨大,因而引起了世界各国以及国际组织的关注。本文通过分析OECD与联合国近年发布的文件中的相关内容,世界各国的做法以及比较有影响的营销性无形资产转让定价案例,旨在强调在当前的国际背景下,我国应当提高对营销性无形资产重视,积极应对税基侵蚀与利润转移问题带来的挑战,最大程度维护自身税收利益和国家主权。

Transfer pricing issues related to marketing intangibles occur frequently in recent years and often involve huge economic interests due to rapid development of multinational enterprises. In the past decades, many countries have realized the importance of marketing intangibles; several typical marketing intangibles transfer pricing cases have drawn great attention; furthermore, OECD and the United Nation have released several documents to highlight the challenges and solve the problems brought by intangibles. Under this circumstance, China should pay more attention to marketing intangibles and confront the challenges to protect both revenue and sovereignty.