1. “转让定价”,对跨国集团公司来说:
👉 既是跨国集团公司内部管理的一个重要手段,;
👉 也是一个涉及面广、背景复杂、影响重大的特殊领域。
2. 无论是采用哪一种定价政策,跨国集团公司的定价:
2. 无论是采用哪一种定价政策,跨国集团公司的定价:
👉 往往都不同于独立企业之间的定价
3. 因为很多时候,不是通过交易双方的讨价还价以及合同来完成,而是通过企业内部的控制来完成。
4. 因此,税收局才会这么认为:
👉 跨国关联企业通过控制内部交易的价格,将利润由一国转移至另一国,
👉 并不难做到。
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
#TransferPricing
6. TP: 4 - 转让定价: 税基侵蚀和利润转移的由来
[About BEPS, Base Erosion and Profit Shifting]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html
7. TP: 5 - 转让定价: 没有最好,只有“被认为”最适合的方式
[Selection of Methods (How, Why and Use of Methods)]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html
8. TP: 6 - 谁需要准备转让定价文档
[Who should prepare Transfer Pricing Documentation]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html
9. #Transfer Pricing 转让定价: 7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html
10. #Transfer Pricing 转让定价: 8 - 关于”独立交易原则“,马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]
👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html
#TransferPricing
#转让定价系列
1. TP: 1 - 转让定价,究竟是骗术还是魔术
[A critique of Transfer Pricing: It's not art, science - its magic!]
👉 https://www.facebook.com/102267244519542/posts/449306889815574/
2. TP: 2.1 - 宜家家居玩转转让定价,绝世经典
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html
3. TP: 2.2 - 宜家家居玩转转让定价,2009年至2014年在欧盟避税估计10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html
[A critique of Transfer Pricing: It's not art, science - its magic!]
👉 https://www.facebook.com/102267244519542/posts/449306889815574/
2. TP: 2.1 - 宜家家居玩转转让定价,绝世经典
[Ikea: flat pack tax avoidance through Transfer Pricing Arrangement]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-21-ikea-flat-pack-tax-avoidance.html
3. TP: 2.2 - 宜家家居玩转转让定价,2009年至2014年在欧盟避税估计10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-22-2009201410-ikea-transfer-pricing.html
4. TP: 2.3 - IKEA 玩转转让定价,天衣无缝大师级的税筹 10亿欧元
[IKEA transfer pricing strategy: disassembly instructions]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html
5. TP: 3 - 转让定价: 您需要知道的5件事
[5 things you should know about Transfer Pricing]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html
[IKEA transfer pricing strategy: disassembly instructions]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-23-ikea-10-ikea-transfer-pricing.html
5. TP: 3 - 转让定价: 您需要知道的5件事
[5 things you should know about Transfer Pricing]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-3-5-5-things-you-should-know-about.html
6. TP: 4 - 转让定价: 税基侵蚀和利润转移的由来
[About BEPS, Base Erosion and Profit Shifting]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-4-about-beps-base-erosion-and-profit.html
[Selection of Methods (How, Why and Use of Methods)]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-5-selection-of-methods-how-why-and.html
8. TP: 6 - 谁需要准备转让定价文档
[Who should prepare Transfer Pricing Documentation]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-6-who-should-prepare-transfer.html
9. #Transfer Pricing 转让定价: 7 - 马来西亚的 “转让定价”
[Transfer Pricing In Malaysia]
👉 https://ccsyourauditor.blogspot.com/2021/01/tp-7-transfer-pricing-in-malaysia.html
10. #Transfer Pricing 转让定价: 8 - 关于”独立交易原则“,马来西亚有什么立法或法规?
[How Malaysia's legislation or regulation make reference to the Arm’s Length Principle?]
👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-8-how-malaysias.html
11. #Transfer Pricing 转让定价: 9 - ”独立交易原则“的由来
[A brief History of the Arm’s Length Principle]
12. #Transfer Pricing 转让定价: 10 - OECD 转让定价指南在马来西亚所扮演的角色
[Role of the OECD Transfer Pricing Guidelines under Malaysia legislation]
👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-10-oecd-role-of-oecd.html
13. #Transfer Pricing 转让定价: 11 - 马来西亚有任何法律或法规为“关联方”作出定义吗?
[Any Malaysia legislation or regulation provide a definition of related parties?]
14. #Transfer Pricing 转让定价: 12 - 马来西亚的转让定价方法
[Transfer Pricing Methods in Malaysia]
15. #Transfer Pricing 转让定价: 13 - 马来西亚"转让定价"方法的遴选准则
[Criterion uses in Malaysia for the application of transfer pricing methods]
👉 https://ccsyourauditor.blogspot.com/2021/01/transfer-pricing-13-criterion-uses-in.html
16. #Transfer Pricing 转让定价: 14 - 制药行业,如疫苗生产商行业特点及转让定价的问题
[Nature of the business/industry and market conditions of Pharmaceutical Industry]
https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-14-nature-of.html
[Transfer Pricing Documentation Step BY Step]
https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-15-transfer-pricing.html
18. #Transfer Pricing 转让定价: 16 - 积极主动准备可能发生的“转移定价”审计
[5 Ways to be Proactive and Prepared for Transfer Pricing Audits]
https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-16-5-ways-to-be.html
19. #Transfer Pricing 转让定价: 17 - “转移定价”,与你有关吗
[Transfer Pricing, Is it applicable to you]
20. #Transfer Pricing 转让定价: 18 - “转移定价”的 3A2A法则
[Transfer Pricing - Rule of 3A2A]
https://ccsyourauditor.blogspot.com/2021/02/transfer-pricing-18-3a2a-transfer.html
21. #Transfer Pricing 转让定价: 19 - 选择好转让定价的会计师或税务顾问,切实做好关联交易同期资料准备
https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-19.html
22. #Transfer Pricing 转让定价: 20 - 跨国关联企业一般有着共同的目标,并由一个中心进行控制
23. #Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1: 跨国关联企业简介
https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html
23. #Transfer Pricing 转让定价: 21 - 转让定价与国际避税 – 1: 跨国关联企业简介
https://ccsyourauditor.blogspot.com/2021/03/transfer-pricing-21-1.html
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☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️
👉 专业资讯送到你手中
1. 本公司网站
✍️ https://www.ccs-co.com/
2. 本公司 Telegram
✍️ http://bit.ly/YourAuditor
【你需要先安装 Telegram】
3. 本公司 Instagram
✍ http://tiny.cc/rojzrz
4. 本公司部落格
✍ http://tiny.cc/8zjzrz
5. CCS Google
✍ http://tiny.cc/9oussz
☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️☎️
👉 专业资讯送到你手中
1. 本公司网站
✍️ https://www.ccs-co.com/
2. 本公司 Telegram
✍️ http://bit.ly/YourAuditor
【你需要先安装 Telegram】
3. 本公司 Instagram
✍ http://tiny.cc/rojzrz
4. 本公司部落格
✍ http://tiny.cc/8zjzrz
5. CCS Google
✍ http://tiny.cc/9oussz
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