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二次世界大战后,由于跨国公司的大量涌现以及各国经济交往的发展,使得各国的经济活动日趋国际化。据报道,世界上25％的进出口额都是在跨国公司内部进行的。跨国公司进行内部交易所采用的价格,即转让定价,作为当前国际间最常见的避税手段,已成为各国税务当局研究的一个课题。本文拟结合海洋石油勘探作业的实际情况,对关联公司转让定价避税的方法以及我们应采取的防范措施谈点肤浅看法。一、关联公司的判定关联公司是指两个以上公司之间在管理、控制或资本等方面存在着直接或间接关系的公司。它包括总机构与它的分支机构,同一总机
After World War II, due to the massive emergence of multinational corporations and the development of economic exchanges in various countries, the economic activities of various countries have become increasingly internationalized. It is reported that 25% of the world’s imports and exports are carried out within multinational corporations. The price adopted by multinational corporations for internal transactions, that is, transfer pricing, as the most common tax avoidance method in the world today, has become a subject of study by tax authorities in various countries. This article is based on the actual situation of offshore oil exploration operations, the transfer pricing of related companies tax avoidance methods and we should take some superficial viewpoints. First, the determination of affiliates Affiliated companies refers to more than two companies in the management, control or capital, etc. There is a direct or indirect relationship between the company. It includes the head office and its branches, the same switchboard