全球公式分配法困境突破的展望

跨国企业滥用转让定价的避税行为严重侵蚀了各国的税基,规制滥用转让定价的独立交易原则已经无法应对跨国公司新型的避税行为。公式分配法在美国、加拿大等国所取得的进展,为构建全球税收体制,突破全球公式分配法的困境起到一定的助推效用,也将有效遏制跨国企业转让定价,达到维护各国税收利益的目的。

Prospect of Breakthrough of Global Formulary Allocation Method

The tax avoidance cry country＇ s tax base, and been unable to cope with the method gained in the United of the global tax system and behavior of multinational enterprises＇ abusing transfer pricing has the independent transaction principle that regulates the abuse of multinational corporations＇ new tax avoidance behaviors. Progress seriously eroded ev- transfer pricing has of formula allocation States, Canada and other countries plays certain boost effectiveness to the construction the breakthrough of the global formula allocation method, and will effectively curb the transfer pricing of multinational companies so as to protect all countries＇ tax benefits.