| OECD and the United States,as the two schools of international tax laws, has a significant impact on the international development and the formation of the tax law. The attitude of transfer pricing regulations provides different ideas and methods of solving the problem such as the residents of tax jurisdictions, tax sparing credit. This paper is divided into three parts. The first part is about the relationship of OECD and the United States tax laws. The second part is about the comparison of the tax revenue jurisdiction of the residents, tax sparing credit and transfer pricing between United States and OECD the issue of differences. The third part is talking about the proposal for our tax law from the experience of the tax laws of OECD and the United States.The first part introduced the OECD and the United States tax laws. OECD,the Organization for Economic Cooperation and Development, develop "on the income and property of the avoidance of double taxation model agreement" and the model agreement Notes and updated regularly. OECD model provision worldwide recognition, in most bilateral agreements cited, the OECD model provisions and the Notes become the interpretation and implementation of the existing bilateral agreements generally accepted guidelines in promoting the international development of the bilateral tax agreement, the international The emergence and development of the tax laws have a major impact. United States tax law is the law enacted by the legislature, law enforcement agencies and the judiciary announced the interpretation of a judgment, the United States Congress enacted the "Code of domestic revenue" (Internal Revenue Code, IRC) is the habit of talking about the United States Tax, and bilateral tax agreements, as well as the United States income tax model agreement on the avoidance of double taxation, prevent tax avoidance and other issues made, these issues of international tax law has contributed to the development, and promote the development of the international tax laws.The second part of the tax in the OECD and the United States on a number of issues of international tax law differences in comparative studies, the residents of the two tax jurisdictions, tax sparing credit, on the issue of transfer pricing provisions of the overview and comparison, and a brief evaluation.Tax jurisdiction is the important issue of international tax, including tax jurisdiction and the resident's source of jurisdiction, in which resident's tax jurisdiction on the issue of OECD larger differences with the United States tax laws. Residents of the tax revenue is based on the jurisdiction of the taxpayer and the tax status of the residents there is a legal relationship between the exercise of that fact, the core of the problem is to identify taxpayers with the tax, the existence of the resident status of the legal relationship between the fact that how to identify resident status. In the international tax law in the natural residents are divided into legal residents and residents. On the confirmation of natural persons resident status, the OECD will establish permanent residence as the main basis for resident taxpayers, and that the living standards of the time. The United States was mainly to the principle of nationality, to stay at the same time made provisions to apply to determine the status of relations between the residents of the taxpayers. In the confirmation of legal resident status, the OECD and the United States Tax larger are different. OECD model used in the practical management standards that are actual management of the country as a legal resident taxpayer States. Tax registered by the United States to set up standards on the basis of a law of the State in the country to set up a legal entity registered for the country's residents taxpayers, regardless of the legal person management agencies in the country. This difference between the two is due to the economic situation of the difference.Tax Sparing Credit is a government (the State of residence) to their taxpayers by income from foreign sources of revenue to that part of the tax relief, they are deemed to have paid the same tax credits for the treatment of a system, In essence, it is the country of residence of their countries of origin in order to encourage foreign investment. Through tax exemptions or lower the income tax rate and to give up, to give recognition, it is not the amount of tax credit is the use of the avoidance of double taxation approach in the implementation of tax incentives. In the OECD Tax Agreement for the Avoidance of double taxation method, the tax sparing credit did not clearly set out the terms for credit, the Agreement does not expressly prohibit adding tax revenue Sparing Credit terms, as the system of the host country to stimulate the backward capital input and increase the speed of economic development, and promote the development of the world economy may be, though controversial point of view, or default of the OECD Tax Sparing Credit system's existence. 1998 OECD tax sparing credit system to a re-evaluation, pointing out that the agreements in the tax basis of the tax sparing credit to the various problems that have to take measures so that tax sparing credit. The United States believes that tax sparing credit for violation of tax revenue neutral principle, beyond the tax agreement to avoid double taxation objectives, and tax sparing credit to the United States will affect revenue, and the United States of certain domestic tax system will be implemented some or all of Sparing Effect of credit, consistently opposed the tax sparing credit.Transfer pricing is a group of companies of transfer pricing between internal organs, or between related enterprises to provide products, services or property transactions and the internal price. Correlation between enterprises through transfer pricing, international tax avoidance can be achieved the purpose. As against the international transfer pricing tax sovereignty, OECD and the United States have a transfer pricing adjustment, but the adjustment in philosophy and methods are different. OECD would prefer a transaction-based approach to comparing prices, pointed out that only the taxpayers unable to prove their income and expenditure with the principle of normal transaction or transactions beyond the normal price adjustment, profits can be used to compare the profit-based method. The United States put forward the "best rule," allowing multinational companies in a variety of transfer pricing adjustment method, select the most appropriate method and a method to determine this internal transfer pricing, that is the most consistent with the principles of normal transactions, This means that the status of the various methods are equal, and the OECD is no longer the "price method is better than the profit law." Comparing profits in the United States is widely used. The United States also tend to compare tax profits of the transfer pricing adjustment.The third part of the United States in the OECD to compare the tax law and on the basis of the status quo from China's tax and national conditions, the residents of China's tax revenue jurisdiction, tax sparing credit, the proposed transfer pricing related proposals. Residents in the tax jurisdiction on the issue of natural persons resident status in China confirmed by the time the two homes and living standards, relatively United States tax laws, our country can benefit from the use of internationally recognized resident taxpayers, in the living standards of the time, we can draw on OECD's "183-day rule" to replace China's current "Rules." Legal residents in the identification, the use of the place of registration of standards and practical management standards in line with China's foreign investment and attract an increasing number of foreign investment, should be maintained. Sparing tax credits issue, the United States and China should be carried out in the OECD's objective analysis, not blind obedience, but according to current conditions, adhere to agreements signed in tax revenue Sparing Credit provisions to enable China to give foreign investors tax preferential treatment to more effectively implement. In the transfer pricing issue, China should draw lessons from the OECD compare prices, the introduction of OECD "normal trading range" concept and measurement criteria, so that transfer pricing adjustments tend to become more rational, at the same time learn from the trading profits in the United States tax law, deal with increasingly complex trading environment. |
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