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论文类型：会议论文

发表时间：2018-01-01

收录刊物：CPCI-SSH

页面范围：232-238

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

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.