A Study On The Transfer Pricing Development And Countermeasures

Currently,more and more multinational company use the transfer pricing behavior to avoid tax.It harms the host country’s tax benefit,and this behavior is not fair between the enterprises.National tax authorities had already put attention on the seriousness present situation.Multinational companies use transfer pricing method to reduce host country’s tax revenue.National tax authorities also need establish a transfer pricing tax system for anti-avoidance.This paper has five chapters.The first chapter introduce the topic ’s significance, research methods and literature review.The second chapter introduce related enterprises of transfer Pricing Taxation, related transactions,the principle of transfer pricing adjustment,the transfer pricing adjustment method.Also,I have gave some comments on Transfer Pricing Taxation.The third chapter is about the article ’s background,BEPS.The fourth chapter is the use of the G and A case.The last one is the comment of our pricing transfer tax system,and what our tax authority can do to enhance our transfer pricing tax system.