跨境商业重组中转让定价行为规制问题研究

发布时间：2018-04-17 08:31

本文选题：跨境重组 + 转让定价　；参考：《华东政法大学》2014年硕士论文

【摘要】：跨国商业重组通常涉及跨国企业的功能、资产以及风险的在该跨国企业各个子公司或者关联公司间重新分配。在经济全球化以及跨国竞争日益加剧的背景下，跨国企业为了实现规模经济和协同效应，不断对公司内部的资源进行重组，而符合公司战略的有效的商业重组对于整合企业内部资源、减少税负并扩大跨国公司盈利具有至关重要的作用。由于各国税率的不同、主张的税收管辖权不同，以及各种避税港的存在，跨国公司在从事商业重组的过程中往往将公司利润伴随着资产与风险从高税率国家转移到低税率国家。在此跨境商业重组过程中，也涉及对于资产和风险的评估，对于公平合理补偿的认定等，有些跨境商业重组的主要目的则被认为是规避相关税收，因此跨境商业重组会涉嫌违反公平交易原则和各国税法成为避税的一种工具而备受争议。经济与合作发展组织（OECD）对跨境企业重组的问题进行了多次讨论，先发布了关于商业重组转让定价方面的草案，，后于2010年7月正式发布了《OECD跨国企业与税务机关转让定价指南》。指南的第9章涉及了风险的特别考虑，对商业重组本身以及商业重组之后交易的补偿，真实发生的交易的识别等问题，对跨境商业重组进行了全面的分析，为公平交易原则在跨境商业重组中的应用问题进行了澄清和解析，并提出了对跨境重组的补偿和识别中进行合理商业目的行为测试。本文结合我国目前对跨境商业重组的法律法规、参考了各国的法律实践以及《OECD跨国企业与税务机关转让定价指南》的规定，对跨境商业重组中转让定价行为规制问题进行了分析，并提出了建议。本文主要分为四个部分：第一部分，阐述了跨境商业重组与转让定价的基本概念。首先分析了商业重组的形式、几种典型商业重组的形式过程中职能、资产和风险的变化，然后分析了跨境商业重组中的转让定价问题，分析了转让定价的基本原则和调整方法。第二部分，分析了跨境商业重组过程中对于风险的特殊考虑。首先从书面合同条款的地位以及美国和OECD中对于跨境商业重组的法律规范和实践审查标准角度阐述了商业重组行为必须与合同条款相一致，然后分析了在可以数据可以获得和不可以获得的时候如何确保合同条款本身符合正常交易原则。第三部分，分析了跨境商业重组的补偿问题。首先对补偿进行了解释，指出商业重组必须出于合理商业目的，然后分析了商业重组过程中涉及的功能与资产的转让，最后分析了商业重组结果导致的潜在利益的重新分配和转让定价调整方法的选择。第四部分，在结合前文论文和国内外对跨境商业重组的规范的基础上，提出了纳税人在跨境商业重组中的困境、我国的关于跨境商业重组转让定价问题的背景和历史发展，对如何完善我国跨境商业重组转让定价机制的进行了思考。
[Abstract]:Multinational business restructuring usually involves the redistribution of functions, assets and risks among subsidiaries or affiliates of the multinational enterprise.In the context of economic globalization and increasing transnational competition, in order to achieve economies of scale and synergy, multinational enterprises continue to restructure their internal resources.The effective business reorganization in line with the company strategy plays an important role in integrating the internal resources, reducing the tax burden and expanding the profits of multinational corporations.Due to different tax rates, different tax jurisdictions and the existence of various tax havens, multinational corporations often transfer their profits from high tax countries to low tax countries during the process of business restructuring.In the process of cross-border commercial reorganization, it also involves the assessment of assets and risks, the determination of fair and reasonable compensation, and so on. The main purpose of some cross-border commercial restructuring is to circumvent relevant taxes.As a result, cross-border commercial restructuring may be controversial for violating fair trade principles and tax laws of various countries as a tool for tax avoidance.The Organization for Economic and Cooperative Development (OECD) has discussed the issue of cross-border enterprise restructuring for many times, first issued a draft on the transfer pricing of commercial reorganization, and then issued the "transfer pricing guidelines for OECD multinational Enterprises and tax authorities" in July 2010.Chapter 9 of the Guide deals with special considerations of risk, compensation for commercial reorganization itself and subsequent transactions, identification of transactions that actually occur, and a comprehensive analysis of cross-border commercial reorganization.This paper clarifies and analyzes the application of fair trade principle in cross-border commercial reorganization, and puts forward a reasonable commercial purpose behavior test in compensation and identification of cross-border reorganization.Combined with the current laws and regulations on cross-border commercial reorganization in China, this paper refers to the legal practice of various countries and the provisions of the OECD transfer pricing guidelines for multinational Enterprises and tax authorities.This paper analyzes the regulation of transfer pricing behavior in cross-border commercial reorganization and puts forward some suggestions.This paper is divided into four parts:The first part expounds the basic concepts of cross-border commercial reorganization and transfer pricing.This paper first analyzes the forms of commercial reorganization, the changes of functions, assets and risks in the process of several typical forms of commercial reorganization, then analyzes the transfer pricing in cross-border commercial reorganization, and analyzes the basic principles and adjustment methods of transfer pricing.The second part analyzes the special consideration of risk in the process of cross-border commercial reorganization.First of all, from the point of view of the status of written contract terms and the legal norms and practice review standards for cross-border commercial reorganization in the United States and OECD, this paper expounds that commercial reorganization must be consistent with the terms of the contract.Then it analyzes how to ensure that the contract terms themselves conform to the normal transaction principle when the data can be obtained and can not be obtained.The third part analyzes the compensation problem of cross-border commercial reorganization.First of all, the compensation is explained, it is pointed out that commercial reorganization must be for reasonable commercial purposes, and then the functions involved in the process of commercial reorganization and the transfer of assets are analyzed.Finally, the redistribution of potential benefits and the choice of transfer pricing adjustment methods are analyzed.In the fourth part, on the basis of the previous paper and the domestic and foreign norms of cross-border commercial reorganization, the paper puts forward the plight of taxpayers in cross-border commercial reorganization, the background and historical development of the transfer pricing of cross-border commercial restructuring in China.How to perfect the transfer pricing mechanism of cross-border commercial reorganization in China is discussed.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D996

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