本文選題：關(guān)聯(lián)公司　切入點(diǎn)：關(guān)聯(lián)企業(yè)　出處：《中外法學(xué)》1996年03期

【摘要】：正 關(guān)聯(lián)公司關(guān)系是世界各國公司法、證券法乃至反壟斷法中極為重要而敏感的問題。它不但涉及到公司營運(yùn)、股東權(quán)利等公司本身的利害關(guān)系,也對證券市場操作、國家稅收管理等產(chǎn)生重大影響。比如關(guān)聯(lián)公司之間相互購買對方的股票,或聯(lián)手操縱股票市場,就會嚴(yán)重擾亂股市的正常秩序;又如利用關(guān)聯(lián)公司關(guān)系,違背正常購銷活動中的定價原則,通過價格轉(zhuǎn)移方式就很容易逃避國家稅收,跨國公司更是如此。有鑒于此,世界各國對關(guān)聯(lián)公司關(guān)系大多作出特別規(guī)定,以防有人利用其從事違法行為或故意規(guī)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.
【作者單位】： 南京大學(xué)國際商學(xué)院
【分類號】：D912.29

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