Dissertation > Excellent graduate degree dissertation topics show

A Study on the Legal Control of the International Associated Enterprises

Author: LiQiang
Tutor: ZhangQingZuo
School: Wuhan University
Course: Legal
Keywords: Associated enterprises Transfer Pricing Tax avoidance Normal trading Comparability
CLC: D996
Type: Master's thesis
Year: 2005
Downloads: 497
Quote: 5
Read: Download Dissertation

Abstract


Transfer pricing is an important part of the internal financial management of multinational enterprises and important tool to achieve its strategic business objectives, is also frequently used in the most important means of tax avoidance. Tax system as transfer pricing adjustment or the tax treatment of the legal system of transfer pricing between associated enterprises based on tax considerations, to contain and prevent the avoidance behavior, so as to maintain their own economic interests and fair market competition between multinational corporations associated with the internal corporate the basis of the system of protection. With the deepening of China's opening to the outside world and the accession to the WTO will encounter more and more foreign investors to transfer profits and avoid taxes, transfer pricing cause of the loss of tax revenue and market disorder. Therefore, the objective evaluation of gains and losses, and further improve the transfer pricing tax system in China, is an important task facing China's tax system. Proceed from associated enterprises and transfer pricing issues, transfer pricing issues forth from its regulated basic principle (normal Transactions principle, the principle of optimal method, principle of comparability) from major presentation and assessment of related enterprises several transfer pricing methods (comparable uncontrolled price method, the resale price method, the cost plus method, the comparable profits method, trading profits, profit split method), so as to explore the legal system of international transfer pricing of associated enterprises aim provide a reference in order to improve the legal system of transfer pricing. Since the reform and opening up, foreign-invested enterprises and foreign enterprises have developed rapidly in our country, and transfer pricing issues between these enterprises are associated enterprises also will be exposed, in the late 1970s, China began to reform and opening up is not the issue to be norms, but to the 1990s, China began the legal system of the regulations on transfer pricing issues, and learn from foreign experience, but the provisions are very general lack of practical operability In addition, with the rapid development of the international economy in the world, transfer pricing field a new phenomenon, this country did not make a corresponding countermeasures on the transfer pricing system, the United States and other Western countries have a long history, and the more perfect and mature, the Organization for Economic Cooperation and Development (OECD) for decades to more emphasis on transfer pricing issues, promulgated and revised several times to transfer pricing guidelines. Relevant content in their system, we can learn from and reference, and combined with the reality of our country to develop our system. In addition, transfer pricing is a very practical problem, not only an important part of a country's tax laws, and is closely related to a country's financial accounting system, the language of many financial accounting terminology, due to space limitations, no detailed explanation , please understand.

Related Dissertations

  1. The Study of Legal Regulation of Transfer Pricing,F275
  2. The Principle and Practices of Transfer Pricing for Multinational Corporation,F276.7
  3. Post-financial crisis era of offshore companies on international tax havens,F812.42
  4. The Research on Tax Problems of the Securitization of Credit Assets in China,D922.22;F812.42
  5. Problem Research on Our Country Tax Erosion of Foreign-owned Enterprises,F812.42
  6. Research on the Tax System of Thin Capitalization,F812.42
  7. Transfer pricing issues related party transactions of listed companies in China,F275
  8. Research on the Internal Transfer Pricing Method in Enterprise Groups,F275
  9. The Research on Fundstransfer Pricing Management of Commercial Bank,F832.2
  10. On Chinese Advance Pricing Arrangements,F812.42
  11. Research of Shape Based Image Retrieval in Han Dynasty Stone,TP391.41
  12. Study on Legal Control of Multinational Affiliated Enterprise’s Transfer Pricing,D996
  13. Transfer pricing tax risk control study,F275
  14. Based on commercial banks' internal funds transfer pricing interest rate term structure,F832.2
  15. Regulations for Affiliated Enterprises in Corporation Law,D922.291.91
  16. Data Quality Research of China’s GDP Based on International Comparability,F224
  17. An Internationally Comparable Research on China’s Consumer Price Index,F726
  18. Transfer pricing of multinational corporations Decision,F274;F224
  19. The Study of Legal Regulation on Off-shore Companies’ International Tax Evasion,D996.3
  20. Multinationals use transfer pricing for international tax avoidance countermeasures,D996.3
  21. Intermediate products based on tax factors of transfer pricing issues,F224

CLC: > Political, legal > Legal > International law > International Economic Law
© 2012 www.DissertationTopic.Net  Mobile