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wan shan wo guo fan bi shui gui ze de ji dian si kao
Pages: 50-53
Year: Issue:  12
Journal: Taxation Research Journal

Keyword:  转让定价 受控外国企业 一般反避税规则;
Abstract: 我国企业所得税法较为全面地规定了反避税规则,这些反避税规则与国际通行做法比较一致。但是,我国的反避税规则还有诸多不完善之处,需要继续研究、借鉴国际经验,进一步改进与完善。本文简要分析了转让定价规则适用范围的扩大、受控外国企业规则适用程序的完善以及一般反避税规则的改进等内容。
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