本文選題：跨境重組 + 轉(zhuǎn)讓定價�。� 參考：《華東政法大學(xué)》2014年碩士論文

【摘要】：跨國商業(yè)重組通常涉及跨國企業(yè)的功能、資產(chǎn)以及風(fēng)險的在該跨國企業(yè)各個子公司或者關(guān)聯(lián)公司間重新分配。在經(jīng)濟全球化以及跨國競爭日益加劇的背景下，跨國企業(yè)為了實現(xiàn)規(guī)模經(jīng)濟和協(xié)同效應(yīng)，不斷對公司內(nèi)部的資源進行重組，而符合公司戰(zhàn)略的有效的商業(yè)重組對于整合企業(yè)內(nèi)部資源、減少稅負(fù)并擴大跨國公司盈利具有至關(guān)重要的作用。由于各國稅率的不同、主張的稅收管轄權(quán)不同，以及各種避稅港的存在，跨國公司在從事商業(yè)重組的過程中往往將公司利潤伴隨著資產(chǎn)與風(fēng)險從高稅率國家轉(zhuǎn)移到低稅率國家。在此跨境商業(yè)重組過程中，也涉及對于資產(chǎn)和風(fēng)險的評估，對于公平合理補償?shù)恼J(rèn)定等，有些跨境商業(yè)重組的主要目的則被認(rèn)為是規(guī)避相關(guān)稅收，因此跨境商業(yè)重組會涉嫌違反公平交易原則和各國稅法成為避稅的一種工具而備受爭議。 經(jīng)濟與合作發(fā)展組織（OECD）對跨境企業(yè)重組的問題進行了多次討論，先發(fā)布了關(guān)于商業(yè)重組轉(zhuǎn)讓定價方面的草案，，后于2010年7月正式發(fā)布了《OECD跨國企業(yè)與稅務(wù)機關(guān)轉(zhuǎn)讓定價指南》。指南的第9章涉及了風(fēng)險的特別考慮，對商業(yè)重組本身以及商業(yè)重組之后交易的補償，真實發(fā)生的交易的識別等問題，對跨境商業(yè)重組進行了全面的分析，為公平交易原則在跨境商業(yè)重組中的應(yīng)用問題進行了澄清和解析，并提出了對跨境重組的補償和識別中進行合理商業(yè)目的行為測試。本文結(jié)合我國目前對跨境商業(yè)重組的法律法規(guī)、參考了各國的法律實踐以及《OECD跨國企業(yè)與稅務(wù)機關(guān)轉(zhuǎn)讓定價指南》的規(guī)定，對跨境商業(yè)重組中轉(zhuǎn)讓定價行為規(guī)制問題進行了分析，并提出了建議。 本文主要分為四個部分： 第一部分，闡述了跨境商業(yè)重組與轉(zhuǎn)讓定價的基本概念。首先分析了商業(yè)重組的形式、幾種典型商業(yè)重組的形式過程中職能、資產(chǎn)和風(fēng)險的變化，然后分析了跨境商業(yè)重組中的轉(zhuǎn)讓定價問題，分析了轉(zhuǎn)讓定價的基本原則和調(diào)整方法。 第二部分，分析了跨境商業(yè)重組過程中對于風(fēng)險的特殊考慮。首先從書面合同條款的地位以及美國和OECD中對于跨境商業(yè)重組的法律規(guī)范和實踐審查標(biāo)準(zhǔn)角度闡述了商業(yè)重組行為必須與合同條款相一致，然后分析了在可以數(shù)據(jù)可以獲得和不可以獲得的時候如何確保合同條款本身符合正常交易原則。 第三部分，分析了跨境商業(yè)重組的補償問題。首先對補償進行了解釋，指出商業(yè)重組必須出于合理商業(yè)目的，然后分析了商業(yè)重組過程中涉及的功能與資產(chǎn)的轉(zhuǎn)讓，最后分析了商業(yè)重組結(jié)果導(dǎo)致的潛在利益的重新分配和轉(zhuǎn)讓定價調(diào)整方法的選擇。 第四部分，在結(jié)合前文論文和國內(nèi)外對跨境商業(yè)重組的規(guī)范的基礎(chǔ)上，提出了納稅人在跨境商業(yè)重組中的困境、我國的關(guān)于跨境商業(yè)重組轉(zhuǎn)讓定價問題的背景和歷史發(fā)展，對如何完善我國跨境商業(yè)重組轉(zhuǎn)讓定價機制的進行了思考。
[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.
【學(xué)位授予單位】：華東政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：D996

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