我國移轉訂價查核制度，係為防止營利事業與關係企業或關係人間藉不合交易常規之安排規避或減少納稅義務之制度，及為使我國所得稅制與國際潮流趨勢接軌，財政部於93年12月28日訂定發布「營利事業所得稅不合常規移轉訂價查核準則」，建立不合交易常規之認定標準暨相關調整方法，使徵納雙方有共同遵循之依據，乃我國所得稅查核之一項重大建制。 移轉訂價，指營利事業從事受控交易時所訂定之價格或利潤。其查核制度，為徵納雙方辦理所得稅申報及核定時，評估受控交易之結果是否符合常規共同遵循之依據。制度規範不僅是企業應負之協力義務，為創造企業本身更大價值及降低稅務風險，似應善用移轉訂價分析文件，使其成為衡量管理績效之利器。 本論文以採用可比較利潤法之公司為例，主要探討可比較對象一致程度，作為移轉訂價分析可信賴程度之判斷指標。研究建議如下： 一、申報書增列受測個體、受測活動、常規交易方法、可比較對象、利潤率指標、常規交易範圍及集團企業總利潤分配情形等欄位。 二、受控交易之結果達所得額標準以上，即以其原申報額為準核定，若同時符合避風港法則之主體要件者，得以其他文據取代移轉訂價報告。 三、對採用可比較利潤法之公司，於專案查核時，應注意利潤率指標之計算錯誤或誤植及年數誤用，其他資料漏列及資本調整錯誤等情形。 四、以可比較對象一致程度與受控交易結果在四分位距兩者之落點，作為移轉訂價分析可信賴程度之判斷指標。 五、若判斷指標顯示移轉訂價分析可信賴程度偏低者，建議以重組後可比較對象，建立四分位距範圍，測試有否藉更換可比較對象操作受控交易之結果。 關鍵詞：移轉訂價、關係企業、常規交易方法 / The purpose of our transfer pricing investigation system is to prevent a profit-seeking enterprise and its related parties avoid or reduce its income tax liabilities by means of arranging non-arm’s length transactions. For past few years, more and more countries had already planned and set up a transfer pricing investigation system. In order to make our tax regulations more correspondent with international trends, the MOF promulgated “The Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s Length Transfer Pricing” on 28th December, 2004. The established identifying standards and corresponding adjusting methods of non-arm’s length transactions provide taxpayers and tax authorities a common basis, so this is an quite important system. Transfer pricing shall mean the price or profit in controlled transactions conducted by profit-seeking enterprises. The regulation provides a common basis to assess whether the result of controlled transactions corresponds with the arm’s length principle while filing and assessing an income tax return. Except imposing obligations on enterprises, the regulation also adds values and decreases tax risks of enterprises. Furthermore, since it seems to be able to enhance the altitude and breadth by making good use of these analytical data, it can be a good tool to measure management performance. As an indicator of transfer pricing analytical reliability and auditing depth of tax authorities, this essay chooses enterprises that adopt Comparable Profit Method as exploring samples to analyze the consecutive-three-year consistency of their comparable objects . The suggestions are as follows： 1.We can add columns in tax returns for taxpayers to fill in arm’s length methods, comparable transactions, tested parties and tested activities, the arm’s length range, and total profits distribution among group companies. 2.Where the results of controlled transactions are higher than the standards of income, tax authorities can directly assess the transfer prices according to taxpayers’ filing data. 3.Where the results of controlled transactions are higher than the profit standard of the same trade and qualified for standards of safe harbor, the transfer pricing report can be replaced with other evidentiary documents. 4.We can take the consistency of the comparable objects and the range between the 25th to the 75th percentile of the results of controlled transactions as an indicator to judge the reliability of transfer pricing analysis. 5.When auditing enterprises that adopted Comparable Profit Method, we should notice the miscalculation of profit level indicators, misusage of time period, and the wrong ways of capital adjustment. Key words：transfer pricing, associated enterprises, arm’s length method

The Master’s thesis is concerned with establishing the transfer price of royalties. The thesis is divided into four parts. The theoretical part contains definitions of key words using international and domestic law. The analytical part includes a description of methods recommended by OECD and their use for royalties transactions. The practical part describes a methodical procedure for establishing the transfer price of royalties, which is then used in the next part for a model example.

The subject of this diploma thesis is mainly to find out what is the impact on the location on the usual price of a selected house in the Vyškov district. Part of the award is the creation of a database of family houses, including the following criteria, which will be subsequently evaluated. The necessary part of the work is also a description of administrative districts in the Vyškov district, which are Slavkov u Brna, Bučovice and Vyškov. Furthermore, the work will deal with the description of the real estate market and errors in advertising.

The European Union was devised to promote competition in the international market environment and ensure balanced allocation of fiscal and political requirements of the Member States. Globalization has led to enabling tax environments through granting of tax benefits by EU Member jurisdictions intended to promote competition in attracting foreign investment, trade, and development. Multinational Corporations may often exploit these tax benefits through various tax arrangement provisions causing a loss of tax revenue. The European Commission is implored to oversee the tax ruling granted by the Member States that is distortionary to the internal market. The Notion of State aid rule Article 107(1) TFEU is adopted as part of the mechanism to combat distortions that leads to tax evasion and harmful tax competition.  This research is intended to analyse the Commission and the General Court’s approach to demonstrate illegal or unlawful State aid through varied and adaptive methodology to tackle emerging complex tax arrangements provisions of Multinational Corporations, notably the Amazon and Engie recent cases. This paper also discusses the identification of potential conflict of laws between the relevant general system of legal rule of the domestic tax legislation and EU Law. Specifically with regards to the determination of whether a tax benefit confers a tax advantage and subsequently if that advantage is deemed selective in nature in a transfer of financial asset undertaking under a certain domestic law. The dynamics of potential abuse of law and aid recovery with the general tax principle of Legality will also be explored.

The principle of keeping culture at arm’s length from politicians has been a long-standing tradition in Swedish cultural politics but has recently become more of a salient political issue. Municipalities is one level of government that handles a large part of the public funding of cultural activities but has no constitutional protection implementing this principle, instead it is implemented through upheld local norms and individual politician respect for the principle. The purpose of this thesis is to examine a previously unstudied aspect in Swedish cultural governance. What types of microsteering strategies are used in governing local Cultural and Recreational Committees and how do public officials view those strategies. This is done through interviewing different Head Administrative Officers and Head of Department officials in Cultural and Recreational Committees in different municipalities and analysed through the analytical framework of microsteering, developed by Jacobsson, Pierre and Sundström.

本研究主要係針對跨國企業以非常規交易掏空資產之議題進行探討，包括非常規交易之型態、操作工具之經濟誘因分析、世界各國防制對策介紹、相關案例探討及結論與建議等主要部分，茲依各章次序分述其主要內容如次： 第一章「緒論」：包括研究動機、目的、內容、方法、範圍、限制與架構等，並透過文獻探討，分析相關文獻之價值及其不足之處。並於本章未節將本研究之重要名詞予以定義及說明。 第二章「非常規交易之探討」：首先分析跨國企業操作非常規交易所需使用之主要工具，並探討選擇該等工具之經濟誘因，使讀者瞭解跨國企業經營者選擇非常規交易操作工具之考量何在。其次介紹既有研究成果所歸納之非常規交易類型，並介紹相關學理及實務上之分類，並分析既有文獻分類之不足。最後介紹，美國關係企業交易規範及沙賓法案（Sarbanes-Oxley Act）、德國公司治理之防制對策，如雙層委員會制、銀行監控主體性及職工參與制等，最後則介紹經濟合作暨發展組織(Organization for Economic Cooperation and Development, OECD)之公司治理準則（Principles of Corporate Governance）及有害的稅制競爭（Harmful Tax Competition）等反租稅天堂措施等，希望能夠以國外相關制度作為吾國之借鏡。 第三章「掏空公司資產之國內案例研究」：本章首先介紹博達及久津等兩個典型案例，其次介紹政府當時對於博達案之因應作為，並作相關評析。最後輔以近年來實務上發生之案例，並歸納分析其主要之犯罪手法，再加以綜整為一整合之模式雛型，希望能使讀者透過閱讀簡單之圖型，加深對非常規交易之概念。 第四章為「跨國企業掏空公司資產之共通特徵及犯罪成因分析」：分析前述博達等類似案件之特徵，並從當時之時空背景、公司治理及外部監督機制面向，分析弊端發生之原因及制度上之不足。 第五章「結論」：本研究認為阻斷操作工具之經濟誘因能有效防制掏空資產行為，及強化公司內部治理及外部監督能有效改善企業舞弊現象；文末並針對吾國現行偵辦及相關防制實務，提出具體建議。 / The objevtives of this study aims at misappropriating assets of transnational corporations with non-arm’s length transactions, containning its categorizations, analysis of economic inducements of means, strategies of prevention economic crimes of America, German and OECD, introducing cases concerned, conclusions and suggestions. They can be found in the following: Chapter 1. This chapter explains the author’s motive and purpose of writing this thesis, ranges, methods, limits and frameworks of this study, discussing the values and deficiencies of the existing literatures, and definitions of terminology. Chapter 2. In this chapter, the author introduces the means of non-arm’s length transactions. Then, he analyzes the economic inducements of them and introduces the categorizations of non-arm’s length transactions, strategies of prevention economic crimes of America, German and OECD, such as Sarbanes-Oxley Act, and so on. Chapter 3. In Chapter 3, the author does case studies on “Procomp Informatics Ltd. Event” and “Bomy Company Event”, etc. Then inducts new categorizations of economic crimes and establishes a notional model of non-arm’s length transactions. Chapter 4. The author analyzes the backgrounds, characteristics of the 2 events mentioned before from the view points of corporate governance. Chapter 5. “To block the economic inducements of non-arm’s length transactions can prevent companies from misappropriating assets.“ and “to strengthen corporate governance inside and out can reduce fraudulence effectively.”are conclusions of the study. Based on them, the author proposes some suggestions to the authorities concerned.

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Internprissättning anses vara ett av de mest kritiska problemen när det kommer till nationell och internationell beskattning. Den växande globaliseringen har resulterat i uppkomsten av många nya multinationella verksamheter, vilket även har till följd att transaktioner mellan företag med verksamhet i olika länder ökat. För att uppnå maximal global vinst flyttar multinationella företag vinster från högskatteländer till lågskatteländer och utnyttjar därmed länders olika skattesystem. Till följd av detta har fokus ökat från skattemyndigheter världen över, med incitament om att skydda sitt lands skattebas. Regler i syfte att begränsa internationell skatteflykt har blivit alltmer betydelsefulla, därmed har ett behov av en global accepterad standard avseende internprissättning uppkommit. Organisationen Organisation for Economic Co-operation and Development (OECD) har tagit fram ett antal riktlinjer som behandlar internprissättning. Syftet med studien är att redogöra om det finns skillnader eller likheter mellan implementeringen av OECDs riktlinjer avseende internprissättning mellan Sverige, som är medlem i OECD, samt Kina och Singapore som inte är medlemmar. Vidare syftar studien till att verifiera eller falsifiera följande hypotes; att skillnader i implementeringen och utformning av internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Därav genomfördes en komparativ studie mellan Sverige, Kina och Singapore lagtexter och riktlinjer samt OECDs riktlinjer. Studien omfattar en undersökning av OECDs riktlinjer för internprissättning, OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, avseende kapitel I. Armlängdsprincipen, kapitel II. Prismetoder och kapitel IV. Dokumentation. Slutsatsen av studien är att såväl medlemsländer samt icke-medlemsländer följer OECDs riktlinjer för internprissättning men att det förekommer variationer i omfattning. Vi finner likheter i såväl ländernas lagstiftning som riktlinjer avseende syfte och innehåll inom de undersökta områdena. Studien identifierar även skillnader i ländernas internprissättningsreglering vilka till största del utgörs av vilken omfattning länderna har anpassat sina riktlinjer efter OECDs riktlinjer. Vår slutsats är att harmonisering råder, men i olika utsträckning, även utanför OECD som institution och att ett medlemskap i organisationen inte är en nödvändighet för att likhet i internprissättning ska existera. Vår studie visar samtidigt att utformningen av internprissättningsregler beror på kulturella dimensioner i högre utsträckning än institutionella influenser. Vår hypotes har genom studien kunnat verifieras och ger därför stöd åt att skillnader i internprissättning i respektive länders lagar och riktlinjer kan förklaras av kulturella dimensioner i landet. Studien bidrar till ökad förståelse av respektive länders lagstiftningar och riktlinjer för internprissättning samt dess likhet med OECDs riktlinjer. Vidare bidrar studien med kunskap i hur kulturella dimensioner, i samspel med OECD, påverkat både medlemsländer samt icke-medlemsländers implementering och utformning av sina lagar och riktlinjer inom internprissättning. / Transfer pricing is considered one of the most critical issues regarding national and international taxation. The growing globalization has resulted in the creation of a multiplicity of new multinational corporations, which in turn has led to an increase in financial transactions between companies with business in different countries. To maximize global profit, multinational corporations move profit from high tax countries to low tax countries by using other countries tax systems. As a consequence, focus on this issue has increased from tax departments all over the world, with the intent to protect their nations’ tax base. Regulation with the purpose of minimizing international tax avoidance have become increasingly important and thus a need for a globally accepted standard considering transfer pricing, has ascended. The Organisation for Economic Co-operation and Development (OECD) has developed a number of guidelines regarding transfer pricing. The purpose of the study is to present differences and similarities in the implementation of OECDs guidelines regarding transfer pricing between Sweden, a member in OECD, as well as China and Singapore who are not members in the OECD. Further the study aims to verify or falsify the hypothesis: that differences in the implementation and design of transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries. Hence a comparative study was executed between Sweden, China and Singapore’s legal texts and guidelines, along with the OECD guidelines. The study contains an examination of transfer pricing in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2017 of Chapter I. Arm's Length Principle, Chapter II. Price Methods and Chapter IV. Documentation. The study concludes that both member states as well as non-member states follow the OECD guidelines for transfer pricing but that variations between the nations exist. We find similarities in the nations’ regulation and guidelines regarding purpose and content within the examined areas. The study also identifies differences in the transfer pricing regulation between the nations, largely regarding the extent to which the nations has adapted the legal texts and guidelines to the OECD guidelines. Our conclusion is that visible harmonization exist, but in a varying extent, even outside the OECD as an institution, and that membership in the organisation is not a necessity for similarities in transfer pricing guidelines to occur. The study also indicates that the structure of transfer pricing regulation is influenced by cultural dimensions to a larger extent than institutional influences, hence our hypothesis verify that differences in transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries, is supported. The contribution of the study is increased understanding of the examined nations’ regulation and guidelines regarding transfer pricing and their similarities with OECD guidelines for transfer pricing. Further the study contribute to knowledge of how the cultural dimensions within the nations, in combination with OECD, influence the implementation and structuring of regulation and guidelines regarding transfer pricing in both member states and non-member states of the OECD.

This article addresses the subject of secondary adjustment on transfer pricing, focusing on its nature and its regulation in Peru. To do this, the author explains the concept and purpose of transfer pricing and also elaborates some terminological precisions concerning adjustments on transfer pricing, defining the primary adjustments, the compensating ones, the correlative ones and, in more depth, the secondary ones. Likewise, the author explains the way secondary adjustments of transfer prices are regulated by the Peruvian Income Tax Law. / El presente artículo aborda la temática del ajuste secundario en materia de precios de transferencia, enfocándose en su naturaleza y su regulación en el Perú. Para ello, el autor explica el concepto y la finalidad de los precios de transferencia, así como también realiza algunas precisiones terminológicas en materia de ajustes de precios de transferencia, definiendo los ajustes primarios, los compensatorios, los correlativos y, con mayor profundidad, los secundarios. Asimismo, el autor explica la manera en que los ajustes secundarios de los precios de transferencia están regulados en la Ley del Impuesto a la Renta peruana.