可口可乐转让定价的税务风险防控研究

Research on Tax Risk Prevention and Control of Coca Cola Transfer Pricing

随着跨国公司商业模式的不断创新,传统的转让定价方法已明显不能适应新的商业模式。按照全球价值链分析来重新审视转让定价规则,必将对跨国企业全球投资架构和经济布局产生深远影响。美国可口可乐公司利用无形资产转让定价避税案即为典型案列。可口可乐公司抛开经济活动所在地和价值创造地,采用把资产和风险配置到低税率地区的方式,为利润转移创造条件。文章以独立交易原则为基础,采用案例剖析的方法,多角度阐述在无形资产转让定价诉讼过程中可能会引发的纳税调整、补税、重复征税等风险,在此基础上为“走出去”企业提出切实的防控对策。

Due to the continuous innovation of multinational corporations' business model, the traditional transfer pricing methods have obviously failed to keep pace with the new business mode. To re-examine the transfer pricing rules according to the analysis of global value chain will have a profound impact on the global investment structure and economic layout of multinational enterprises. Coca-Cola Company of the United States uses intangible assets transfer pricing tax avoidance is typical. Regardless of the location of economic activity and the place of value creation, Coca-Cola creates conditions for profit transfer by assigning assets and risks to low tax areas. Based on the principle of independent transaction and the method of case analysis, this paper expounds the risks such as tax adjustment, tax supplement and double taxation that may be caused in the process of intangible asset transfer pricing litigation, and on this basis, puts forward practical prevention and control countermeasures for “going out” enterprises.