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一、转移价格税制立法的主旨及管辖范围近年来,日本企业的国际化倾向已成为企业发展的主流。随着企业活动的国际化,日本企业与国外设立的母公司或子公司等有特殊关系的关联公司之间的交易,通过采用不正当的价格手段,将企业的利润转移到税收负担较轻的国家,使日本的税源流失到国外,影响了政府的财政收入。1986年,日本在全面研究了美国、英国、德国、法国、加拿大等西方诸国有关转移价格税制的基础上,按照这些国家所采用的普遍原则,以确保国家税收主权为出发点,在
I. The Motivation and Jurisdiction of Tax Legislation on Transfer Pricing In recent years, the tendency of Japanese companies to internationalize has become the mainstream of business development. With the internationalization of business activities, the transactions between Japanese companies and affiliated companies with special relations such as parent companies or subsidiaries set up abroad have shifted their profits to less taxed burdens by using unfair pricing techniques Countries, the Japanese tax sources lost abroad, affecting the government’s revenue. In 1986, on the basis of a comprehensive study of the taxation system on the transfer price of the United States, Britain, Germany, France and Canada and other Western countries in accordance with the universal principles adopted by these countries and in the interest of ensuring the country’s tax revenue and sovereignty,