A Case Study On The Income Tax Planning Of P Corp By Means Of Transfer Pricing

Multinational companies as an important participant in the global economic integration and even the organizers,in the fierce competition in the global market,to maximize the pursuit of profit compression costs and obtain the competitive advantage in the international market is the primary goal of management in multinational companies.Which occupies an important proportion of the cost of tax expenditure in multinational companies,which directly influence the economic interests of enterprises,multinational companies in the global scope of the tax burden,the tax sovereignty of tax law,tax rate,the tax base has different operational space,so the multinational companies for the pursuit of profit maximization and in the global scope around the transfer pricing of international tax planning tax cuts costs,has become an important part in enterprise's development strategy must be considered.P Corp as a global emerging industry multinational giants,which takes the transfer pricing as a means of income tax planning methods,is a typical example of many multinational enterprises tax avoidance,the study contributes to the understanding of similar tax avoidance mode of operation,has the practical significance.In this case the P Corp tax avoidance cases,from home and abroad on the transfer pricing tax planning research and analysis of the concept,how to use the resources of the world within the scope of the company,including the differences between the various national tax laws and regulations and preferential tax policies to attract foreign investment for cross country group provides,through the organization structure the design of the complex,in the premise of low risk and low cost,saves a large amount of income tax cash flow for the company,in the premise of legal interception of huge overseas earnings after tax.Hope to provide some reference for the international tax planning.