On the Legal System of Transfer Pricing Anti-tax Avoidance

DOI

10.2991/ebmcsr-18.2018.31How to use a DOI?

Keywords

Transfer Pricing, Associated Enterprises,Advance Pricing.

Abstract

Transfer pricing is one of the typical tax avoidance methods of obtaining income and transfer profit between associated enterprises. With the rapid developments of international trade, more and more multinational companies is avoiding tax through transfer pricing; international tax coordination problem is increasingly serious. Governments are to strengthen the legislation of transfer pricing regulation; our country is no exception. Compared with western developed countries, China’s transfer pricing legislation starts late and develops rapidly, but the deficiency and defects are gradually revealed. The author will introduce the related concepts, the historical development of transfer pricing and the shortage of the legislation in this aspect in our country in this article; finally, the author will put forward some suggestions in order to be able to make our transfer pricing legislation and practice tend to improve.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xianlin Guo
AU  - Chen Huang
PY  - 2018/11
DA  - 2018/11
TI  - On the Legal System of Transfer Pricing Anti-tax Avoidance
BT  - Proceedings of the 2018 International Conference on Economics, Business, Management and Corporate Social Responsibility (EBMCSR 2018)
PB  - Atlantis Press
SP  - 164
EP  - 170
SN  - 2352-5428
UR  - https://doi.org/10.2991/ebmcsr-18.2018.31
DO  - 10.2991/ebmcsr-18.2018.31
ID  - Guo2018/11
ER  -