跨国集团C公司内部劳务转让定价工作实践

A Case Study for Transfer Pricing Practice of Intra-group Services of A Multinational Company

在后BEPS时代国际税务变革的大环境下,跨国集团为降低国际税务风险,亟需应对未来更严苛的合规性要求和更多的潜在国际税务争议风险。BEPS行动计划涉及公司治理和集团管控多个方面,本文仅就国内能源行业C公司内部劳务转让定价问题进行管理研究及实践探讨,希望能够为国内其他跨国公司制定集团内劳务转让定价政策提供参考。

Under the background of international taxation reform of the post-BEPS era, Chinese multinational enterprises （MNEs） have to meet more stringent compliance requirements and prevent potential international tax disputes risks in order to reduce international tax risks. The BEPS Action Plan involves many aspects of corporate governance and control, however, this article mainly studies the transfer pricing practice of intra-group service of a Chinese energy company C, which helps to serve as a reference for the design of intra-group service transfer pricing policies of other Chinese MNEs.