公式分配法应对知识产权跨境交易避税的路径分析

Analysis on the Way of Tax Avoidance of Intellectual Property Cross-border Transactions by Formula Apportionment

全球公式分配法是从美国国内税法对跨州经营的公司的纳税问题进行全国性统一处理的实践中发展起来的,已逐渐成为美国对跨国公司全球纳税所主张的办法和制度。随着经济全球化的发展,税收因素是跨国公司选择离岸经营的推动力量。知识产权在经营和盈利中的重要性不断增强,全球公式分配法对这种情况和态势的适应性和优越性逐渐显现。国际税法为应对知识产权跨境交易避税问题的不足,应当引入全球公式分配法到知识产权跨境交易反避税领域,从宏观视角出发寻求新的路径方案。

Global formulary apportionment is developed from the practice of the United States domestic tax law on the tax treatment of interstate companies,and it has gradually become the main method which advocated by the United States on global taxation of multinational corporations. With the development of economic globalization,tax is the driving force for multinational corporations choosing offshore business. The importance of intellectual property in business and profitability has been increased,so that global formulary apportionment is suitable for this situation. In order to solve the tax avoidance problem on cross-border transactions,the international tax law should introduce the global formulary apportionment to the field of anti-avoidance of cross-border transactions of intellectual property rights,and seek a new solution way from a macroscopic perspective.