摘要
经济全球化促进了跨国公司的全球资源流动,加速了知识产权等无形资产在全球范围内的转让。本文分析了无形资产跨国贸易的概念范畴、经济特征,结合我国的对外贸易特点,指出其转移利润的经济实质,以及跨国无形资产转让定价的风险所在,并进一步分析了我国应如何完善相关税制,应对其中新的挑战。
Economic globalization has promoted the movement of global resources in multinational companies, and accelerated intangibles transfer around the world. This paper analyzes the concept of cross-border transaction of intangibles and its economic characteristics. Combining with China＇s foreign trade features, the paper points out the economic substance of profit shifting and transfer pricing risks faced by cross-border transaction of intangibles. Finally the paper analyzes how to improve relevant tax system to meet the new challenges brought by intangibles＇ cross-border transaction.
出处
《国际税收》
CSSCI
北大核心
2014年第11期42-45,共4页
International Taxation In China
基金
上海市教委科研创新重点研究项目(12ZS165)"无形资产跨国转移定价的反避税研究"的阶段性研究成果
关键词
无形资产
跨国贸易
经济实质
税制
Intangibles International trade Economic substance Tax system
