| 双边预约定价安排:基于税权谦抑的税收征管合作 |
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| 引用本文： | 叶姗.双边预约定价安排:基于税权谦抑的税收征管合作[J].南昌大学学报(人文社会科学版),2009,40(2). |
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| 作者姓名： | 叶姗 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 基金项目： | 司法部国家法治与法学理论研究项目重点课题 |
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| 摘 要： | 双边预约定价安排是两国税务主管当局基于税权谦抑而进行的税收征管合作,旨在解决跨国公司关联交易的转让定价避税问题,有效避免双重征税.双边安排这种税收征管合作属于政府间特殊税收协定,是专门针对某一跨国公司关联交易中存在的转让定价避税问题,其以一般性国际税收协定为基础,属于为第三人利益而缔结的税收征管合作协定.
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| 关 键 词： | 预约定价安排 税权谦抑 税收征管合作 |
Bilateral Advance Pricing Arrangement:Cooperation of Tax Collection Based on Modest Restraint of Power to Tax |
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| YE Shan.Bilateral Advance Pricing Arrangement:Cooperation of Tax Collection Based on Modest Restraint of Power to Tax[J].Journal of Nanchang University(Humanities and Social Sciences),2009,40(2). |
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| Authors: | YE Shan |
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| Institution: | School of Law;Beijing University;Beijing 100871;China |
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| Abstract: | Bilateral Advance Pricing Arrangement(BAPA) is a kind of cooperation of tax collection based on modest restraint of power to tax by the tax authorities of two countries,which aims at the solution of tax avoidance problem of transfer pricing of multinational company and effective avoidance of double taxation.BAPA is a kind of cooperation of tax collection which attributes to intergovernmental special tax convention,and it especially points to tax avoidance problem of transfer pricing which occurs in the affi... |
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| Keywords: | advance pricing arrangement modest restraint of power to tax cooperation of tax collection |
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