Tax Law Research Library (2) -- Research on Transfer Pricing Legal Issues

Author: Liu Yongwei
Publisher:
Publish Date: 2005-03-01
Features: Transfer pricing is one of the most important tax issues faced by multinational enterprises today and also one of the hot topics in the field of international tax law. In recent years, countries like the United States and some Western nations have been actively strengthening their transfer pricing legislative systems, but China's relevant legislation is still far from mature. The transfer pricing system can be specifically broken down into several parts, including the basic principles of transfer pricing, transfer pricing methods, and transfer pricing administration. This book adopts a comparative research approach to address these issues, focusing on an in-depth study of the transfer pricing systems of the United States and the OECD. On this basis, it proposes corresponding recommendations for improving China's transfer pricing legal system.