试论关联公司关系

发布时间：2018-03-31 04:24

本文选题：关联公司　切入点：关联企业　出处：《中外法学》1996年03期

【摘要】：正关联公司关系是世界各国公司法、证券法乃至反垄断法中极为重要而敏感的问题。它不但涉及到公司营运、股东权利等公司本身的利害关系,也对证券市场操作、国家税收管理等产生重大影响。比如关联公司之间相互购买对方的股票,或联手操纵股票市场,就会严重扰乱股市的正常秩序;又如利用关联公司关系,违背正常购销活动中的定价原则,通过价格转移方式就很容易逃避国家税收,跨国公司更是如此。有鉴于此,世界各国对关联公司关系大多作出特别规定,以防有人利用其从事违法行为或故意规避法律。
[Abstract]:The relationship between related companies is a very important and sensitive issue in company law, securities law and even anti-monopoly law in various countries in the world.It not only involves the interests of the company itself, such as the operation of the company and the rights of the shareholders, but also has a significant impact on the operation of the securities market and the administration of the state tax.For example, if affiliated companies buy each other's shares or jointly manipulate the stock market, they will seriously disrupt the normal order of the stock market; for example, using the relationship between affiliated companies and violating the pricing principles in normal purchasing and selling activities,It is easy to evade state taxes through price transfer, especially by multinationals.In view of this, most countries in the world make special provisions on the relationship of affiliated companies, so as to prevent people from using them to engage in illegal acts or deliberately circumvent the law.
【作者单位】：南京大学国际商学院
【分类号】：D912.29

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