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APAs Studies in International Tax Law

Author: DengZhangHengYi
Tutor: LanLan
School: China University of Political Science
Course: Legal
Keywords: Transfer Pricing APAs Bilateral APAs
CLC: D922.22;F812.42
Type: Master's thesis
Year: 2011
Downloads: 105
Quote: 1
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Abstract


In the context of economic globalization , the economic activities of multinational companies are increasingly far-reaching impact on the global economy . Numerous branches, subsidiaries , and other economic entities associated with multinational corporations around the world to set up , not only from the world within its resources optimization, integration , and create more profit , at the same time , and also take advantage of the government's tax revenue promotions and other social policy resources to achieve the purpose of the international tax havens , transfer pricing is an important means of multinationals avoidance . In the field of international tax law , how reasonable and effective regulatory multinational transfer pricing problems , protect the tax base is not eroded , are an important issue for the world . APAs adjusted a deal with multinational companies to transfer pricing , compared with other adjustment methods because of its convenient corporate transactions , is conducive to the advantage of the management of the tax authorities , making it more and more countries tax authorities adoption. Advance pricing arrangements for our legislation , the introduction of the \; practice , has been gradually introducing a bilateral , multilateral APAs , however, there are some shortcomings . This article APAs Our Tax System to ensure that our tax recommendations .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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