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2005•Journal of Chongqing Institute of TechnologyRequires access

The Legal Control over Transferring Pricing and Tax Avoidance in Multinational Enterprises in China

Xin Zhang

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Abstract

By analyzing the features of enterprises that may have the action of transferring pricing to avoid tax, this paper discusses the main legal approaches in our country taken to control this action in multinational enterprises. The following strategies can be adopted in practice: to determine the affiliated party; to strengthen the legal control over the business income tax in foreign-owned enterprises; to subscribe pricing agreement; to employ “Customs Evaluation Agreement”.

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What this paper is about

By analyzing the features of enterprises that may have the action of transferring pricing to avoid tax, this paper discusses the main legal approaches in our country taken to control this action in multinational enterprises. The following strategies can be adopted in practice: to determine the affiliated party; to strengthen the legal control over the business income tax in foreign-owned enterprises; to subscribe pricing agreement; to employ “Customs Evaluation Agreement”.

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Available abstract

By analyzing the features of enterprises that may have the action of transferring pricing to avoid tax, this paper discusses the main legal approaches in our country taken to control this action in multinational enterprises. The following strategies can be adopted in practice: to determine the affiliated party; to strengthen the legal control over the business income tax in foreign-owned enterprises; to subscribe pricing agreement; to employ “Customs Evaluation Agreement”.

Key concepts: Multinational corporation, Transfer pricing, Business, China, Control (management), Action (physics), Tax avoidance, International taxation

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