Related Transactions, Transfer Pricing and Value Chain Analysis -Case Study Based on W Group

被引：0

作者：

Yao Hong ^{[1
]}

Guan Yuanyuan ^{[1
]}

Gao Ying ^{[1
]}

机构：

[1] Dalian Univ Technol, Fac Management & Econ, Dalian 116024, Peoples R China

来源：

PROCEEDINGS OF THE 10TH (2018) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT (FRCFM) | 2018年

关键词：

VIE; Related transaction; Transfer pricing; Value chain analysis; Multinational corporation;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

In the context of globalization and Internet economy, companies may arrange transfer pricing for the purpose of reducing transaction costs and taxes, which may damage the tax base in which they operate. This study conducts through the case of W Group, using value chain analysis method to explore the common problems faced by multinational corporations in the VIE mode, proposing that companies should ensure the matching of functional risks and risk of profit shifting caused by different tax rates, so as to reduce the overall tax burden while reducing its own transfer pricing risk.

引用

页码：232 / 238

页数：7

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