资源描述：
《转让定价税制差异的国际比较与借鉴（international comparison and reference of tax differences in transfer pricing）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、转让定价税制差异的国际比较与借鉴（InternationalComparisonandreferenceoftaxdifferencesintransferpricing）InternationalComparisonandreferenceoftaxdifferencesintransferpricingInternationalComparisonandreferenceoftaxdifferencesintransferpricing2008-12-2015:15:34Bycomparingandanaly
2、zingthetransferpricingtaxsystemindozensofcountriesintheworld,thispaperfindsoutthedifferencesamongthem,soastoprovidereferenceandreferenceforthestudyandperfectionoftransferpricingtaxsysteminchina.Comparisonandanalysisofthedifferencesoftransferpricingtaxsystemin
3、differentcountriesThroughtheinternationalcomparisonofthetransferpricingtaxlawsystem,itisfoundthatthetransferpricingtaxsystemindifferentcountrieshasthefollowingdifferences:1,thedefinitionofthesubjectscopeofassociationisdifferent.Accordingtothenarrowscopeofthes
4、ubjectsofeachcountry'srelations,itcanbedividedintofourcases:afewcountriesincludenotonlyenterprises,butalsoindividuals.Forexample,Canadawillexpandtheidentificationofrelatedenterprises,thatis,relatedtonaturalpersons,andallindividualsconnectedbyblood,marriageoru
5、pbringingshouldbeconsideredasrelatedpersons.TheUKalsoincorporatesindividualentitiesintothescopeofthelinkedenterprisedefinition.Mostcountrieslimittheirscopetoenterprisesandenterprises,suchastheUnitedStates,Holland,Norway,Denmark,India,Koreaandchina.Thescopeofi
6、ndividualcountriesislimitedbetweendomesticenterprisesandforeignenterprises,suchasjapan.Somecountrieslackuniformstandards.SuchasBelgiuminthedegreeofrelevanceisnotclearlydefined,therighttojudgethefinalleftthecourt,thecourtaccordingtothefactsandthespecificcondit
7、ionsofdifferentcases,todecidewhetherthereisenoughevidencetoidentifytherelationshipbetweenenterprises.Somecountrieshavegiventhetaxchiefgreaterdiscretion,suchasAustralia,which,toagreatextent,isdirectlyundertheauthorityofthetaxauthoritiestoidentifyinterenterpris
8、erelationships.2,thespecificstandardsofassociationidentificationaredifferent.Thisismainlyreflectedinthedifferencesetonequityratio,suchastheUnitedStates,Singapore,Japanandothercountrieshol
