独立企業間価格と推計課税について - 企業のグローバル化に伴う租税回避の視点から-

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  • About Arm's Length price and presumptive assessment - From a viewpoint of the tax avoidance with the globalization of the company -
  • ドクリツ キギョウカン カカク ト スイケイ カゼイ ニ ツイテ : キギョウ ノ グローバルカ ニ トモナウ ソゼイ カイヒ ノ シテン カラ

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The principle of the management action of the company is to pursuit of the profit. Therefore, many companies develop operation for the increase of the corporate value while enlarging the work front positively regardless of the domestic country or foreign territory if many companies may expect creation of the profit. However, the globalization of the operation is made the through the difference between various countries legal systems. Especially, the difference in land tax system is used as means of global income distribution and tax distribution, and it receive big criticism from a view point called the securing of tax revenue of the country. This paper is to study from the following viewpoints. (1)Arm's Length Price of Presumptive Assessment and Comparable Transactions (2)Documentation of Transfer Pricing and Verification (3)Advance Pricing Agreement and Double Taxation

KJ00010169762

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