刍议跨国企业集团BEPS行动计划视角下的转让定价

Discussion on the Transfer Pricing of Multinational Enterprise Group Under the Perspective of BEPS Action Plan

论文在BEPS视角下研究了跨国企业集团制定合理的转让定价,综合分析各国的项目及税收政策、时间成本,遵从新的规则,重新构建转让定价。通过预约定价协议,之前的事后调整模式变成事先的协议。在税收筹划上,企业通过调整使得跨国企业集团制定的转让定价与国际、国内整体政策保持一致,减少税收争议,防范税收风险,最大限度地降低转让定价带来的涉税风险,从而达到节税的目的,实现企业价值最大化。

Under the perspective of BEPS,this paper studies the multinational enterprise group to formulate reasonable transfer pricing,comprehensively analyzes the project and tax policies and time cost of various countries,and reconstructs transfer pricing according to the new rules.Through the advance pricing agreement,the former adjustment afterwards mode is turned into the prior agreement.In terms of tax planning,the enterprise makes the transfer pricing formulated by multinational enterprise group consistent with the overall international and domestic policies through the adjustment,reduces tax disputes,prevents tax risks,and minimizes the tax related risks brought about by transfer pricing,so as to achieve the purpose of tax saving and realize the maximization of enterprise value.