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

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.

关键词： VIE Related transaction Transfer pricing Value chain analysis Multinational corporation

作者: Yao Hong Guan Yuanyuan Gao Ying

作者单位: Faculty of Management and Economics,Dalian University of Technology,Dalian,China,116024

会议类型: 国际会议

会议名称: The 10th (2018)International Conference on Financial Risk and Corporate Finance Management(第十届(2018)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 232-238

在线出版日期: 2018-07-06（万方平台首次上网日期，不代表论文的发表时间）