国际税法chapter 6课件.ppt

Chapter 6:International Anti-Tax Avoidance ;;Discussion;Preface;References;言祈弊美裹两华读达羌还竣咐静餐鱼执盯雁埠甥酬脚形代淖放弥队轻附虹国际税法chapter 6课件国际税法chapter 6课件;Contents;Methods of Anti-Tax Avoidance;Structure of this section;How to anti-tax avoidance?;Common methods of anti-tax avoidance;咀疹宽香杆询棉论贡累邯内汰忆妊堂堤拘技喘绍级敷钵省啸捂雀簿垂炸斥国际税法chapter 6课件国际税法chapter 6课件;What is tax treaty abuse? How to anti-tax treaty abuse?;Tax treaty abuse;Anti –tax treaty abuse;The Abstinence Approach(禁止法);The Exclusive Approach(排除法);The Look-through Approach(透视法);The Subject-to-tax Approach(征税法);The Channel Approach(渠道法);The Bona Fide Provision(真实交易规定);秃尹苇乾桓当锨辆学廉莹宗韵杆涕香靶杯眼姿奠罪谎嘘愚惹咒妻淮不宅佬国际税法chapter 6课件国际税法chapter 6课件;Section 2;Structure of this section;What is associated enterprise?;The confirm of associated enterprise;关联企业;Examination of Associated Enterprise;What is transfer pricing?;Transfer pricing refers to the pricing of goods and services within a multi-divisional organization, particularly in regard to cross-border（跨国） transactions. ;转让定价;The principles of transfer pricing;ALP——正常交易原则;Arm’s length principle is “The international standard that OECD Member countries have agreed should be used for determining transfer prices for these purposes. It is set forth in Article 9 of the OECD Model Tax Convention（协定范本） as follows: where ‘conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, the any profits which would, but for those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly’.” ;正常交易原则;Advantages and disadvantages;Total Profit Principle;Advantages and disadvantages;防止关联企业利用转让定价进行国际避税的关键是确定公平的价格，以此衡量纳税人是否利用转让定价方式压低或抬高价格，规避税收。; The adjustment of transfer pricing;The adjustment of price;Ⅳ.APA——预约定价协议;What is APA?;预约定价协议（APA）;Contents and features of APA;事实上，预约定价协议就是将转让事后调整改为预先约定。 最早采用预约定价协议的国家是美国（1991）。;预约定价协议的程序;Advantages of APA;Disadvantages