The Research On The Transfer Pricing Tax Planning Of Transnational Corporations Under The Background Of BEPS

With the deepening of economic globalization,multinational companies transfer pricing tax planning is faced with new challenges and opportunities.Especially aiming at combating transnational company tax avoidance tax base erosion and transfer of profits(BEPS)plan of action,are global rapid advance,may for multinational company,overseas tax planning activities have a significant impact.Therefore,under the background of BEPS,the study of MNC's transfer pricing tax planning,the multinational company tax planning within the reasonable interval,reducing of enterprise cost,improving of enterprise benefit,have a very important practical significance to these multinational companies' globalization management.First of all,on the basis of combing existing research literature,this paper elaborated related theoretical problems of tax planning of transnational companies.Next,on the basis of the introduction of the BEPS action plan,this paper analyzes the characteristics and challenges of the transfer pricing tax planning of transnational companies under the background of BEPS,and finding the regulation of transfer pricing is strict and standardized for transnational companies.Plus,on this basis,this paper puts forward the multinational companies' basic methods of transfer pricing tax planning,which is under the background of BEPS,and points out what need to be aware of on the planning.Last,taking XJ companies as an example,this paper makes an empirical analysis of the basic method of the transfer pricing tax planning of transnational corporations under the background of BEPS,and summarizes the conclusions of this paper.