摘要
经济全球化背景下，跨国公司通过生产、贸易和金融的跨国经营，从事“无国界”、“跨国界”的经济活动，带来了种种国际税法问题，转移定价就是经济全球化及知识经济给国际税法带来的冲击与挑战诸问题之一。跨国公司将利润从高税国向低税国转移，实现跨国公司总体税负最小化，转移定价是其基本手段。
目前已经形成了三种转移定价法律调整制度——独立交易法、统一合并公司税基法（Common Consolidated Corporate Tax Base，简称CCCTB）和公式分摊法。独立交易法是转移定价法律调整的基本制度，OECD、联合国以及代表国际税法另一流派的美国，都主张对转移定价的判断和调整遵循独立交易原则，使其具有了国际习惯法的地位。近年来，受到企业集团内部交易增加、知识产权等无形资产重要性在经营中不断增强的冲击与挑战，独立交易法显现出其适用的局限性和局促，受到很多批评与质疑，但仍然是规制转移定价问题的主要方法。全球公式分摊法被认为是对独立交易法最可能的替代性选择。但是，该方法过于激进，要求的国际合作水平之高，是当前以及短期内，甚至是长期内都难以达到的。欧盟提出的CCCTB则较为温和，是公式分摊法在超国家层面上的首次适用。其主要价值在于，成功地解决了独立交易法和全球公式分摊法在现阶段应用的困境，因而成为转移定价法律调整的新思维。公式分摊法本是一种国内法，主要在美国的大多数州，加拿大的一些省份以及巴西等少数国家内适用。将其适用于国际税法，则是一种在全球范围内从整体上划分跨国公司利润的方法，但是非跨国公司总部所在国的税收管辖权与税收收入会受到消极影响。该方法有广阔的应用潜力，未来很可能成为国际性转移定价规制的主要方法之一。从发展前景来看，公平交易法、CCCTB和全球公式分摊法这三套规则，各有其合理性与利弊，将来很可能会形成各行其是，在规制转移定价问题上各显身手的局面。
无形资产越来越介入跨国公司生产与经营的各个环节，触动了传统转移定价法律调整制度的基础，诱发了其演变。独立交易法下，传统的三个以价格为基础的规制方法（可比非受控价格法、再销售价格法、成本加价法）的应用基础——价格的可比性，遭到了极大的冲击和挑战。为了克服寻找可比价格的困难，才开发出了以利润比较为基础的方法（即，可比利润法或者说交易净利润法、利润分割法）。随着无形资产在跨国公司价值创造中重要性的凸显，以及无形资产在企业价值创造中的整体性，利润法在规制无形资产转移定价方面也显出乏力与无奈。CCCTB和全球公式分摊法受到重视，主要在于两者是对公司的全球所得作整体处理，把无形资产创造的价值体现在生产、经营的各个环节上，间接地解决了独立交易法下所需要的可比对象寻找、价值评估等难题。
跨国公司利用转移定价，不合理地分摊无形资产开发的成本和风险，引起了严重的税收结果，产生了开发无形资产成本分摊协议专门规则的需求。“美国成本分摊协议2011年最终规则”，代表了美国乃至国际上在该问题上的最新成果。很多以具体规则为基础的方法，特别是在传统转移定价方法基础上，针对各参与方的贡献，提出了几个具体的补充性计算方法，包括所得法、收购价格法和市场价值法，剩余利润分割法等平台贡献评估规则，进一步推动了无形资产转移定价规则的发展。
经济全球化的发展使发展中国家的企业和中小型企业也越来越多地走向跨国与国际经营，也面临转移定价问题。
转移定价给发展中国家带来的特殊挑战在于，由于经济落后，国际投资缺乏，大多数还没能建立有效的转移定价税制，即使有，也存在抽象的原则性规定过多，缺乏可操作性等缺陷。此外，发展中国家还缺乏对转移定价的行政管理能力和经验。发展中国家在转移定价规则的立法、执法、司法方面存在的严重欠缺，给其造成了严重的税收收入流失，非常不利于其积累促进发展所需要的资金。发展中国家的转移定价问题受到了发展中国家本身以及国际社会的关注，OECD、联合国对此都有研究、建议、举措。目前发展中国家基本上都采取独立交易法规制转移定价。巴西则建立了以安全港法和固定公式法为基础的转移定价规则，这是一种公式分摊法的变体，因此巴西成为第一个尝试公式分摊法的国家和发展中国家，对于其他发展中国家，有一定的参考价值。
中小型企业的转让定价问题使税收政策制定者和征纳税双方都面临特殊的挑战，欧盟开发了详细具体的，有可操作性的中小型企业转移定价规则，其成员国在欧盟研究的指导下，进行了颇有价值的立法实践。我国中小型企业众多，对国际化经营的参与也越来越多，我国应当出于转移定价目的，对中小型企业作出专门规定，进一步降低中小型企业同期资料规则服从负担，鼓励中小型企业参与预约定价安排，投入资源培养征纳双方转移定价相关专业知识。
Under the current economic globalization background, MultinationalEnterprises are engaging in “stateless” and “cross-border” economic activitieswhich have given rise to a variety of international tax law issues, Transfer Pricing isone of most prominent issues among them, caused by globalization and intellectualeconomy. By transfer pricing MNEs transfer profits from higher tax rate jurisdictionto lower jurisdiction to minimize their overall tax burden.
There are three sets of transfer pricing rules, i.e, the Arm’s Length Principle,Common Consolidated Corporate Tax Base rules and Global FormularyApportionment Method. Arm’s Length Principle is the fundamental one. The OECD,UN and the U.S which represents the other school in international tax law, alladvocate that decision and adjustment of transfer pricing being subjected to thisprinciple. thus making it as a customary international law rule. In recent years, theArm’s Length Principle has been seriously challenged by great increase ofwithin-MNE group business transaction and of intangibles in manufacturing andmarketing. The principle’s limitations has been seen and has caused much criticism.Nevertheless, it is still a main approach in transfer pricing regulation. The globalformulary apportionment method might be alternative to the arm’s length method.However, it needs very high degree of international cooperation, which can neitherbe accepted nor be realized by international community in a short period, even inlong run. The EU’s CCCTB proposal is more modest and it is also the formularyapportionment method’s first application in super-national level. Its main value liesin that it can successfully solve the problems that both the arm’s length method and global formulary method can’t do. Therefore it is a new idea in transfer pricingregulations. The Formula Apportionment Method is domestic law, mainly being usedin most states of the U.S, some provinces of Canada and some countries such asBrazil. Applying it in the international tax law means a method to divide MNEs’ totalprofit among their enterprises in the group. Revenue loss of non-MNEs’ headquartersituating countries are inevitable. This approach has great potential and it is verylikely to be a main method in international transfer pricing. The arm’s length method,CCCTB and global formulary method, each has its rationality and has good and badsides. They will play their roles in regulating transfer pricing in the future.
Intangibles get more and more involved in MNEs’ production and management,shaking the basis of transfer pricing rules, causing its changes and evolution. Underthe Arm’s Length Principle, the basis of the three price comparability traditionalmethods (i.e. the Comparable Uncontrolled Price method, the resale price method,the cost plus method) has been seriously shaken and challenged. In order toovercome the difficulties in prices comparing, the profit comparing based methods(i.e. the comparable profit method or the transactional net margin method and theprofit split method) have been developed. With the importance and integrity ofintangible assets in the MNEs’ value-creation, these profit-based methods alsodemonstrate their weakness in transfer pricing regulating. CCCTB and the GlobalFormulary Apportionment method thus attract attention and emphasis, because thetwo approaches treat global income of a MNEs’ in a integrity way, distributingvalues brought about by intangibles in steps in the MNEs producing and marketing.Solving the difficulties in finding comparing objects and evaluation.
MNEs conduct transfer pricing to unreasonably allocate costs and risks broughtabout by intangibles and cause serious tax consequences, there are increasing needsfor developing special rules on cost sharing arrangements of intangibles. The “U.S.Cost Sharing Arrangements2011Final Rules and Regulations” aims at regulatingtax related issues on joint development of intangibles among associated enterprises.It represents the latest development at the issue in U.S, or, even in the world.
There are some rule-based methods, especially several specific complementarycalculating methods which are targeted at participants’ platform contributions’,including the Income Method, the acquisition price and market capitalizationmethods as well as Residual Profit Split Method etc. These special platformcontribution evaluation rules have further put forward the development of theintangibles’ transfer pricing rules.
With economic globalization going in-depth, enterprises of developingcountries and the SMEs have been more and more engaged in transnational andinternational business, they have transfer pricing problems as well.
The special challenges brought by transfer pricing for the developing countriesare that, many developing countries haven’t established working transfer pricingrules, if any, there still exists too much abstract principles and lacking of practicalitydefects. In addition, developing countries are generally lacking ability in transferpricing management and experiences. In this context, there are many defects andweak points in the developing countries’ transfer pricing rules’ legislation, lawenforcement and judiciary in general, and these facts have caused the developingcountries large revenue loss and shortage. Making the situation of raising money bytax for development worse. These special difficulties of the developing countrieshave caused attention of international community and developing countriesthemselves. OECD, UN and the EU have got involved in term of doing research,making guidance and taking measures to address the problems.
At present，all most all of the developing countries use arm’s length method indealing with transfer pricing problems. Brazil has developed a set of special rulesbased on the safe harbor and fixed formula method. The rules are variants of theFormulary Apportionment Method. It is the first developing country and the firstcountry as well which use to the Formulary Apportionment Method.
SMEs’ transfer pricing problem has given rise to tough issue for taxpolicy-makers and taxpayers. EU has developed detailed and practical SMEs transferpricing rules, under their guidance, many EU member countries have conducted legislation on the issue. China has a huge SMEs sector, the above theoreticalresearch, legislation and practices can have many implications for China.
China should make specific definitions for SMEs for transfer pricing purpose,simplify SMEs’ contemporaneous documentation requirements to reduce theircompliance burden, while encourage SMEs take an active part in the AdvancePricing Arrangements. Training for tax staffs and tax payers in transfer pricingrelated knowledge also should be carried out.
引文
①Michael C. Dust,“It’s Not Just Academic: The OECD Should Reevaluate Transfer Pricing Laws”,57Tax NotesInternational (2010)247, at247-256.
②Kevin A. Bell,“OECD’s Owens Rejects Unitary Idea, Focuses on Making Arm’s Length Work”,18Tax Mgmt,Transfer Pricing Report (2009)518, at518; Kevin A. Bell and Molly Moses, Siberztein，“Defends Arm’s LengthStandard, Speaks to Restructuring Project, Other Issues”,18Tax Mgmt, Transfer Pricing Rep(2009)516, at516.
③Hellerstein, Walter, and Charles E. McLure, Jr.,“Lost in Translation: Contextual Considerations in Evaluating theRelevance of US Experience for the European Commission’s Company Taxation Proposals”.58Bulletin forInternational Fiscal Documentation(2004)86, No.3, at86-98; Hellerstein, Walter, and Charles E. McLure, Jr.,“TheEuropean Commission’s Report on Company Income Taxation: What the EU Can Learn from the Experience of theUS States”，11：2International Tax and Public Financ（e2004）199, at199-220; Weiner, J.,“Formula Apportionmentand Group Taxation in the European Union: Insights from the United States and Canada”，2005. Taxation Papers8,EU Commission, DG Taxation and Customs Union； Marcel GéRARD,“Strategies of Multinationals andGovernment Reviews under Separate Accounting and Consolidation with Formulary Apportionment”. BelgischInstituut voor Openbare Financien,17/02/2006；Weiner, Joann Martens,“Company Tax Reform in the EuropeanUnion: Guidance from the United States and Canada on Implementing Formula Apportionment in the EU”，NewYork: Springer Business+Media,2006.
①María Jesús García-Torres Fernández,“Corporate Tax Harmonization: Key Issues for Ensuring an EfficientImplementation of CCCTB”,40：2Intertax(2012)598, at598-605；Gheorghe MATEI and Daniela PIRVU,“TransferPricing in the European Union”.18：4Theoretical and Applied Economics(2011)99, at99-110.
②Johannes Becker and Clemens Fuest,“Tax Enforcement and Tax Havens under Formula Apportionment”.FiFo—CPE Discussion Papers, No.07-8,2007.
③See Johannes Becker and Clemens Fuest,“Tax Enforcement and Tax Havens under Formula Apportionment”,FiFo—CPE Discussion Papers, No.07-8,2007.
④Thomas Eichner, Marco Runkel,“Corporate Income Taxation of Multinationals in a General Equilibrium Model”,CESIFO Working Paper No.2320，June2008.
⑤Weiner, J.,2005,“Formula Apportionment and Group Taxation in the European Union: Insights from the UnitedStates and Canada”. Taxation Papers,8, EU Commission, DG Taxation and Customs Union.
⑥See R.D. Pomp, Issues of the Design of Formulary Apportionment in the Context in the Context of NAFTA,49：4Tax Law Review (1994)795, at795-820; P.R. McDaniel,“Formulary Taxation in the North American Free TradeZone”，49：2Tax Law Review(1995)702, at702-759.
⑦Douglas Shackelford and Joel Slemrod,“The Revenue Consequences of Using Formula Apportionment toCalculate U.S. and Foreign Source Income: A Firm Level Analysis”，5：1International Tax and PublicFinance(1998)41, at41-57.
⑧Kimberly A. Clausing and Reuven A. Avi-Yonah,“Reforming Corporate Taxation in a Global Economy: AProposal to Adopt Formulary Apportionment”, Brooking Institution: The Hemilton Project,Discussion paper2007-08, June2007.
①Fuest, C. Hemmelgarn, T. and Ramb, F,“How would the Introduction of and EU-Wide Formula ApportionmentAffect the Distribution and Size of the Corporate Tax Base? An Analysis Based on German Multinationals”.14：
5International Tax and Public Finance (2007)627, at627-629; Devereux, M. P. and Loretz, S.,“The Effects of EUFormula Apportionment on Corporate Tax Revenues”, Oxford University CBT Working Paper (2007).
②Gheorghe MATEI and Daniela PIRVU,“Transfer Pricing in the European Union”,18：4Theoretical and AppliedEconomics (2011)99, at99-110.
③European Commission, COM(2001)582final, Brussels; European Commission, COM(2003)726final, Brussels.
④Johannes Becker and Clemens Fuest,“Tax Enforcement and Tax Havens under Formula Apportionment”.FiFo—CPE Discussion Papers, No.07-8,2007.
⑤Jan van de Streek,“The CCCTB Concept of Consolidation and the Rules on Entering a Group”,40Intertax(2012)24, No.1, at:24-32.
⑥Marcel Gerard, Savina Princen.“Investment and Financing Strategy of a Multinational Enterpriseunder alternative tax designs”. CESifo Working Paper Series No.3838, June19,2012..
⑦Thomas Eichner, Marco Runkel,“Corporate Income Taxation of Multinationals in a General Equilibrium Model”.CESIFO Working Paper No.2320. June2008.
①Johanna Hey,“EU Common Consolidated Corporate Tax Base: Guided Variety versus StrictUniformity—Lessons from the “U.S. States’ Tax Chaos”. Jean Monnet Working Paper02/08.
②Michael P. Devereux and Simon Loretz,“The Effects of EU Formula Apportionment on Corporate TaxRevenues”,29：1Fiscal Studies(2008)1, at1-33.
③Jane G. Gravellem,“Tax Havens: International Tax Avoidance and Evasion”，62National Tax Journal （2009）727， at727‐53.
④Nerissa Haskic,“The Arm’s Length Principle and the CCCTB: Solutions to Transfer Pricing Issues for IndividualCountries and the European Union?”.19：1Revenue Law Journal(2009), Art.6.
⑤Michelle Markham, The Transfer Pricing of Intangibles, Kulwer Law International,2005.
⑥Stefan Andersson and Ingrid Borgstr m, The Concept of Commensurate with Income---Retroactive adjustmentsand the arm’s length standard, Master’s thesis within the International Master Program of Commercial and Tax Law,J nk ping, January2009.
⑦如可参见Rosanne Altshuler and Harry Grubert,“Formula Apportionment: Is it Better than the Current Systemand Are there Better Alternatives”. Oxford University Centre for Business Taxation, Working Paper09/01；Jane G.Gravellem,“Tax Havens: International Tax Avoidance and Evasion”, Congressional Research Service Report forCongress, January23,2013.
⑧鲁文.S.阿维-约纳：《国际法视角下的跨国征税---国际税收体系分析》，熊伟译，法律出版社2008年版，第108页。
①Tamu N. Wright,“OECD Official Says International Tax Work should Including Double Non-Taxation”,20：7TaxMgmt Transfer Pricing Report(2012)1，No.7, at1-36.
②Edward D. Kleinbard,“Stateless Income’s Challenge to Tax Policy”.132Tax Notes(2011)1021, at1021.
③Michael C. Durst,“Fixing Double Non-taxation Under the Transfer Pricing Guidelines”, Tax Analysts(2012)785,at785-789.
①Michael C. Durst,“Fixing Double Non-taxation Under the Transfer Pricing Guidelines”, Tax Analysts(2012)785,at785-789.
②Tatiana Falcao,“Brazil’s Approach to Transfer Pricing: A Viable Alternative to the Status Quo?”,20TaxManagement Transfer Pricing Report (2012), February23.
①Council Directive90/434/EEC of23/7/1990on the common system of taxation applicable to mergers, divisions,transfers of assets and exchanges of shares concerning companies of different Member States, OJ1990, No. L225,p.1-5; Council Directive90/435/EEC of23/7/1990on the common system of taxation applicable in the case ofparent companies and subsidiaries of different Member States, OJ1990, No. L225, p.6; Council Directive2003/49/EC of different Member States, OJ2003, No. L157, p.49; Council Directive2003/48/EC of6/3/2003ontaxation of income from savings, OJ2003, No. L157, p.38.
②See EC,(2011).“Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base(CCCTB)”, Brussels,16.3.2011.
①比如，EC, COM(2005)543final, Brussels,07.11.2005；EC, COM(2012)516final,19.9.2012. Brussels.
②比如EC,(2010),“Tax and Development: Cooperating with Developing Countries on Promoting GoodGovernance in Tax Matters”, Brussels；EC, Transfer Pricing and Developing Countries, Final Report. Implementedby PwC,2011.
③见李丰：《欧盟公司税法律协调研究》，科学出版社2012年版，第97页。
④United Nations, Model Double Taxation Convention between Developed and Developing Countries, updated2011.
①United Nations, ST/ESA/347,“Practical Manual on Transfer Pricing for Developing Countries”, New York,2013/12/13.
②报告的全称是A Report from the International Organizations mandated by the G20to Support the Developmentof More Effective Tax Systems.
③World Bank,“Transfer Pricing Technical Assistance Global Tax Simplification Program”，Presentation given byRajual Awasthi in Brussels,24February2011.
①EC, Transfer Pricing and Developing Countries, Final Report. Implemented by PwC, Appendix F.2011.
①见汤贡亮主编：《2012年中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，第96页。
②See UNCTAD, World Investment Report,2012.
③Michael Wills,“The Tax Treatment of the Intangibles in the Context on Transfer Pricing”,1Revenue Law Journal(1999)1, at1-34.
④黄钦：《国际税收竞争与最优资本课税研究》，中国税务出版社2009年版，第53页。
①See OECD, Model Convention on Income and on Capital,2008
②See Earnst&Young（2008）,“Global Transfer Pricing Survey2007-2008: Global Transfer Pricing Trends,Practices and Analysis”.
①UN,“Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries”.7-8June2011, UN Headquarters New York.
②龙舫：《堵截跨国逃税，国税总局探路预约定价》，载《21世纪经济报道》2006年12月6日第3版。
③US, The President Economic Recovery and Advisory Board,“The Report on Tax Reform Options: Simplification,Compliance, and Corporate Taxation”，August2010.
④那力，臧韬：《税收博弈论》，载《税务与经济》，2008年第1期，第53-58页。
⑤叶姗：《税法之预约定价制度研究》，人民出版社2009年版，第74页。
⑥PwC, International Transfer Pricing2012.
⑦该数据是安永会计师事务所于2008年调查了世界上24个国家的850家具有跨境活动的公司之后得出的。详见See Earnst&Young（2008）.“Global Transfer Pricing Survey2007-2008: Global Transfer Pricing Trends.，Practices and Analysis”；世界银行的调查报告得到除了同样的结论，See World Bank,“Transfer Pricing TechnicalAssistance Global Tax Simplification Program”. Presentation given by Rajual Awasthi in Brussels,24February2011；而来自德勤会计师事务所2009年的数据显示为60%。See Deloitte（2009）,“Transfer pricing Service:Unraveling the Opportunities and Risks”.
①See Michael P. Devereux，“Business taxation in a globalized world”，24：4Oxf Rev Econ Policy （2008）625，at625-638.
②见王鸿貌：《税法学的立场与理论》，中国税务出版社2008年版，第286页。
③OECD（2010），“Promoting Transparency and Exchange of Information for Tax Purposes”.
④Committee on Economic and Monetary Affairs, Report on Promoting good governance in taxmatters(A7-0007/2010)
⑤参见查尔斯.R.爱里希：《另类有害税收竞争：为什么少数国家税基扩大，而大部分国家税基缩小？》，王逸译，载《税收译丛》2002年第1期：第74页。转引自刘永伟：《转让定价法律问题研究》，北京大学出版社2004年版，第7-8页。
①OECD(2012),“Dealing Effectively with the Challenges of Transfer Pricing”.
②见蔡庆辉：《有害税收竞争的规制问题研究》，科学出版社2010年版，第6页脚注1。
①见鲁文.S.阿维-约那：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第109页。
②见吕岩峰：《论国际法》，吉林人民出版社2005年版，第492页。
③Jan Wouters and Katrien Meuwissen,“Global Tax Governance: Work in Progress?”. Leuven Centre for GlobalGovernance Studies, Working Paper No.59-February2011.
④Jan Wouters and Katrien Meuwissen,“Global Tax Governance: Work in Progress?”. Leuven Centre for GlobalGovernance Studies, Working Paper No.59-February2011.
①Mark Blumberg.“The OECD’s Effort on Harmful Tax Competition: Is “Harmful tax competition” actuallyharmful?“, LL. M. Tax Program, Osgoode Hall Law School, January24,2001.
②UN,“Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries”.7-8June2011, UN Headquarters New York.
①UN,“Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries”,7-8June2011, UN Headquarters New York.
①OECD (2008）,“Study into the Role of Tax Intermediaries”.
②[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张智勇等译，中国税务出版社2005年版，第11页。
③OECD（2008）,“Study into the Role of Tax Intermediaries”.
④E.g. EC, Transfer Pricing and Developing Countries, Final Report.2011.
①法国和德国财长于2012年2月6日宣布了一个“绿皮书“，对法德税制之间统一的可能性进行了专门的讨论。嗣后，在2012年2月14日，德国联合政党宣布了一个”十二点行动计划（Twelve Points Plan），在绿皮书的基础上，为进一步的企业税制改革提出了新的建议。然而，在即将到来的法国总统选举之后，趋同是否仍然在议程中占据主要地位，则是不能确定的。“Green Book “on tax convergence published/German Coalitionparties announce further business tax reform.15.02.2012.http://www.deloitte-tax-news.de/german-tax-legal-news/green-book-on-tax-convergence-published-german-coalition-parties-plan-for-further-business-tax-reform.html,最后访问时间：2013年12月23日。
②李双元：《市场经济与当代国际私法趋同论问题研究》，武汉大学出版社1994年版，第3页。
③Reuven S. Avi-Yonah,“Tax Convergence and Globalization”. Public Law and Legal Theory Working Paper Series,Working Paper No.214, JULY2010.
①Reuven S. Avi-Yonah,“Tax Convergence and Globalization”. Public Law and Legal Theory Working PaperSeries, Working Paper No.214, JULY2010.
②OECD(2013),“Action Plan on Base Erosion and Profit Shifting”.
③UN,“Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries”,7-8June2011, UN Headquarters New York.
④[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务经济出版社2005年版，第11页。
①邓力平，陈涛：《国际税收竞争研究》，中国财政经济出版社2004年版，第32页。
②OECD，Report on the Attribution of Profits to Permanent Establishments,17July2008.
①见鲁文.S.阿维-约那：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第2-6页。
②See Kevin A. Bell,“OECD Owen’s Rejects Unitary Idea, Focuses on Making Arm’s Length Work”,18Tax MgmtTransfer Pricing Rep (2009)518, at518; and Kevin A. Bell and Moller Moses, Silberztein Defends Arm’s LengthStandard, Speaks to Restructuring Project, Other Issues,18Tax Mgmt, Transfer Pricing Pep.(2009)516, at516..
③See OECD(2010),”Transfer Pricing Guidelines for Multinational International Enterprises and TaxAdministrations”, Par1.21and1.32.
④EY（2013）, Navigating the Choppy Waters of International Tax:2013Global Transfer Pricing Survey.http://www.ey.com/GL/en/Services/Tax/2013-Global-Transfer-Pricing-Survey，.最后访问日期：2014年3月6日。
⑤See United Nations, ST/ESA/347,“Practical Manual on Transfer Pricing for Developing Countries”， New York,2013/12/13.
①见鲁文.S.阿维-约那：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第99页。
①PwC, International Transfer Pricing2012.
①需要注意的是，OECD不承认可比利润法，另起炉灶推出了交易净利润法。因为本文以美国法为研究对象，故此在此处也仅仅以可比利润法冠名。实际上两者本无本质差别。参见叶莉娜，陈涛：《美国转让定价之可比利润法研究》，载《税收经济研究》2012年第1期，第37-44页。
②OECD（2010），Transfer Pricing Guidelines for Multinational Enterprises and TaxAdministrations：Chapter II，Part I.
①见刘永伟：《国际税法学精要》，中国政法大学出版社2012年版，第120页。
②参见美国税法典1.482-1（c）（1）。
③美国最新修订的成本分摊协议（CSA）最终规则规定了必须解释为什么选择的方法构成最优法。参见federalregister/Vol.76, No.246/Thursday, December22,2011/Rules and Regulations. Explanation of Provisions: E.Transfer Pricing Methods-§1.482-7(g).
①叶莉娜：《美国转移定价之最优法规则研究》，载《国际商务研究》2014年2期，第65-72页。
②See Valerie Amerkhail,“Functional Analysis and Choosing the Best Method”，in：“Practical Guide to U.S.Transfer Pricing”, Third Edition，December2006.
④OECD在其转移定价指南中，设立专章（第五章）介绍同期资料规则。See OECD(2010), Transfer PricingGuidelines for Multinational Enterprises and Tax Administrations, Chapter V.
①OECD(2013), White Paper on Transfer Pricing Documentation(public Consultation, Par3.30.
②见叶莉娜著：《欧盟转移定价之同期资料规则评析与借鉴》，载《国际经济法学刊》，2014年第1期。
③见《中华人民共和国企业所得税法》第43条和《中华人民共和国企业所得税法实施条例》第114条。
④见《国家税务总局关于印发〈特别纳税调整实施办法（试行）〉的通知》（国税发〔2009〕2号）、《国家税务总局关于加强转让定价跟踪管理有关问题的通知》（国税函〔2009〕188号）、《国家税务总局关于强化跨境关联交易监控和调查的通知》（国税函〔2009〕363号）。
⑤See OECD(2012), Dealing Effectively with the Challenges of Transfer Pricing.
①该数据是Earnst and Young组织于2008年调查了世界上24个国家的850家具有跨境活动的公司之后得出的。See Earnst&Young(2008), Global Transfer Pricing Survey2007-2008: Global Transfer Pricing Trends,Practices and Analysis;2008.来自德勤会计师事务所2009年的数据显示为60%。See Deloitte(2009), Transferpricing Service: Unraveling the Opportunities and Risks.
①见臧伟：《无形资产转移定价方法研究》，吉林大学硕2010年硕士论文，第8页。
②见汤贡亮主编：《2012中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，第91页。
①United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries, Par.1.4.6, NewYork,2013/12/13.
②Baistrocchi, Eduardo A.“Transfer Pricing in the Century: A Proposal for both Developed and DevelopingCountries”, Berkeley Program in Law and Economics UC Berkeley,04-25-2005.
①Baistrocchi, Eduardo A.“Transfer Pricing in the Century: A Proposal for both Developed and DevelopingCountries”, Berkeley Program in Law and Economics UC Berkeley,04-25-2005.
②Sophie Ashley,“Practical Transfer Pricing in BRICS”,1International Tax Review(2012)27, at27-29.
③见[美]Brian J.Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第96页。
①叶姗：《税法之预约定价制度研究》，人民出版社2009年版，第245页。
②EC，COM(2005)543final.
③Lanno, K., Levin M.,“An EU company without an EU tax? A corporate tax action plan for advancing theLisbon process”, CEPS Research Report,2002, p.3
④See Teodora Alecu.“Transfer pricing in2010and forwards”，2：4Economics of Knowledge（2010）23, at23-31.
①见廖益新：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》2010年第1期，第63-74页。
②见叶姗：《税法之预约定价制度研究》，人民出版社2009年版，第77页。
③Earnst&Young(2008), Global Transfer Pricing Survey2007-2008: Global Transfer Pricing Trends, Practices andAnalysis.
④OECD(2009), Guidance Note, Experiences and Practices of Eight OECD Countries.
①Michael C. Durst,“It’s Not Just Academic: The OECD Should Reevaluate Transfer Pricing Law”，Tax Analysts(2010)254, at254-256.
②Lee A. Sheppard，“News Analysis: OECD BEPS Action Plan: Trying to Save the System”, Tax Analysts, July22.2013.
③Reuven S. Avi-Yonah，and Kimberly A. Clausing,“Reforming Corporate Taxation in a Global Economy: AProposal to Adopt Formulary Apportionment”, Hamilton Project Discussion Paper.2007. Brookings Institution,Washington, DC.
④笔者曾经对CCCTB进行过一次初步的探讨，见那力，叶莉娜：《欧盟所得税协调进程中的重要一步---统一合并公司税基》，载《涉外税务》2012年第7期，第55-58页。另有国内学者对该问题进行了探讨，但是将其翻译为了“共同的合并公司税基”，见李丰：《欧盟公司税法律协调研究》，科学出版社2012年版，第18页。目前对该术语，并没有官方的译法。欧盟对CCCTB推进的最新成果，则见EC, COM(2011)121final,Proposal for a Council Directive on a Common Consolidated Corporation Tax Base, Brussels,16.3.2011.
①见黄炎：《国际税收竞与最优资本课税研究》，中国税务出版社2009年版，第36页。
①Deloitte,“Study on Analysis of Potential Competition and Discrimination Issues Relating to a Project for anEU Tax Consolidation Scheme for the European Company Statute”,2004-08-18, http://www. econbiz.de/Record/study-analysis-potential-competition-discrimination-issues-relating-pilot-project-consolidation-scheme-european-company-statute-societas-europaea/10009636810,最后访问时间：2014年2月1日。
①Council Directive90/434/EEC of23/7/1990on the common system of taxation applicable to mergers, divisions,transfers of assets and exchanges of shares concerning companies of different Member States, OJ1990, No. L225,p.1-5; Council Directive90/435/EEC of23/7/1990on the common system of taxation applicable in the case ofparent companies and subsidiaries of different Member States, OJ1990, No. L225, p.6; Council Directive2003/49/EC of different Member States, OJ2003, No. L157, p.49; Council Directive2003/48/EC of6/3/2003ontaxation of income from savings, OJ2003, No. L157, p.38.
②Johanna Hey,“EU Common Consolidated Corporate Tax Base: Guided Variety versus StrictUniformity—Lessons from the “U.S. States’ Tax Chaos””. Jean Monnet Working Paper02/08.
③See EC，COM(2001)582, p.5.
①Charles E. McLure, Jr.“Harmonizing Corporate Income Taxes in the European Community: Rationaleand Implications”.22：6Tax Policy and the Economy（2008）151, at151-152.
②PwC,“Transfer Pricing Perspectives”,2010.
①见杨丽艳：《区域经济一体化法律制度与我国的法律对策》，载陈安主编《国际经济法学刊》（第12卷第1期），北京大学出版社2005年版，第87页。
②见陈朝晖：《内地与港澳CEPA的解读与辨析》，载陈刚等主编《亚洲经济权利及其救济程序》，合肥工业大学出版社2007年版，第35-48页。
①María Jesús García-Torres Fernández,“Corporate Tax Harmonization: Key Issues for Ensuring an EfficientImplementation of CCCTB”.40Intertax（2012）598, at598-605; Gheorghe MATEI and Daniela PIRVU,“TransferPricing in the European Union”.18：4Theoretical and Applied Economics(2011)99, at99-110.
②“Green Book “on tax convergence published/German Coalition parties announce further business tax reform.http://www.deloitte‐tax‐news.de/german‐tax‐legal‐news/green‐book‐on‐tax‐convergence‐published‐german‐coalition‐parties‐plan‐for‐further‐business‐tax‐reform.html,最后访问日期：23‐12‐2013.
③Council Directive90/434/EEC of23/7/1990on the common system of taxation applicable to mergers, divisions,transfers of assets and exchanges of shares concerning companies of different Member States, OJ1990, No. L225,p.1-5; Council Directive90/435/EEC of23/7/1990on the common system of taxation applicable in the case ofparent companies and subsidiaries of different Member States, OJ1990, No. L225, p.6; Council Directive2003/49/EC of different Member States, OJ2003, No. L157, p.49; Council Directive2003/48/EC of6/3/2003ontaxation of income from savings, OJ2003, No. L157, p.38.
④Weiner, J.,2005,“Formula Apportionment and Group Taxation in the European Union: Insights from the UnitedStates and Canada”, Taxation Papers,8, EU Commission, DG Taxation and Customs Union；Marcel GéRARD,Strategies of Multinationals and Government Reviews under Separate Accounting and Consolidation withFormulary Apportionment.；Hellerstein, Walter, and Charles E. McLure, Jr., The European Commission’s Report onCompany Income Taxation: What the EU Can Learn from the Experience of the US States,11：2International Taxand Public Finance(2004)199, at199-220; Hellerstein, Walter, and Charles E. McLure, Jr., Lost in Translation:Contextual Considerations in Evaluating the Relevance of US Experience for the European Commission’s CompanyTaxation Proposals,58：3Bulletin for International Fiscal Documentation(2004)86, at86-98; Weiner, JoannMartens, Company Tax Reform in the European Union: Guidance from the United States and Canada onImplementing Formula Apportionment in the EU(New York: Springer Business+Media,2006.
①EC，“Commission, Company Taxation in the Internal Market”，2001-10-23, Commission Staff Working Paper-SEC (2001)1681.
②See EC,2001, Company Taxation in the Internal Market, COM(2001)582final, Brussels; Commission of theEuropean Communities.(2002)，“Company Taxation in the Internal Market,” Commission Staff Working Paper,Luxembourg: Office for Official Publications of the European Communities.EC,2003, An Internal Market without Company Tax Obstacles, Achievement, ongoing Initiatives and Remainingchallenges,COM(2003)726final, Brussels.
③详细内容参见：Common Consolidated Corporate Tax Base Working Group (CCCTB WG)–PracticalInformation,http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm#practical.
④María Jesús García-Torres Fernández,“Corporate Tax Harmonization: Key Issues for Ensuring an EfficientImplementation of CCCTB”.40Intertax（2012）598, at598-605; Gheorghe MATEI and Daniela PIRVU,“TransferPricing in the European Union”.18：4Theoretical and Applied Economics(2011)99, at99-110.
⑤See Gheorghe MATEI and Daniela PIRVU,“Transfer Pricing in the European Union”.18：4Theoretical andApplied Economics(2011)99, at99-110.
①[美]维克多.瑟仁伊：《比较税法》，丁一译，北京大学出版社2006年版，第101页。
②Charles E. McLure, Jr.“Harmonizing Corporate Income Taxes in the European Community: Rationaleand Implications”，22：6Tax Policy and the Economy（2008）161, at151-152.
①见汤贡亮主编：《2012年中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，第62页。
②[美]维克多.瑟仁伊：《比较税法》，丁一译，北京大学出版社2006年版，第101页。
①See Erik R der,“Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment”.4：2World Tax Journal (2012)125, at125-150.
①见石婕：《转让定价税制研究》，中国政法大学2010年硕士学位论文，第23页。Michael P. Devereux,“Howwould EU Corporate Tax Reform Afffect US Investment in Europe?”,26Tax Policy and the Economy(2012)59, at59-91.
②Michael P. Devereux,“How would EU Corporate Tax Reform Afffect US Investment in Europe?”,26Tax Policyand the Economy(2012)59, at59-91.
③见那力、叶莉娜：《欧盟所得税协调进程中的重要一步：统一合并公司税基》，载《涉外税务》2012年，第7期，第55-59页。
④见黄炎：《国际税收竞争与最优资本课税研究》，中国税务出版社2009年版，第111页。
⑤见李丰.：《欧盟公司税法律协调研究》，科学出版社2012年版，第148页，
①Micheal P. Devereux.“Business Taxation in a Globalized World”，24：4Oxford Review of Economic Policy(2008)625, at625-638.
②Johannes Becker and Clemens Fuest,“Tax Enforcement and Tax Havens under Formula Apportionment”,FiFo—CPE Discussion Papers, No.07-8,2007.
①Clemens Fuest,“The European Commission ‘s Proposal for a Common Consolidated Corporate Tax Base”,24：4Oxford Review of Economic Policy(2008)720, at720-739.
②见叶莉娜：《资本弱化税制改革之ACE制度研究》，载《税务与经济》2013年第4期，第61-67页。
③见那力，叶莉娜：《资本弱化改革的两种制度：ACE和CBIT》，载《东北大学学报（哲学社会科学版）》2013第4期，第403-408.
①Jan van de Streek,“The CCCTB Concept of Consolidation and the Rules on Entering a Group”，40：1Intertax(2012)24, at24-32.
②European corporate tax base: making business easier and cheaper，http://europa.eu/rapid/pressReleasesAction.do?reference=IP/11/319&format=HTML&aged=0&language=en&guiLanguage=en，最后访问时间：2014年1月9日.
①52011PC0121R(01),/COM/2011/0121final/2-2011/0058(CNS)*/Proposal for a COUNCIL DIRECTIVE on aCommon Consolidated Corporate Tax Base (CCCTB).
②Gheorghe MATEI and Daniela PIRVU,“Transfer Pricing in the European Union”.18：4Theoretical and AppliedEconomics(2011)99, at99-110.
③Proposal for a Council Directive on a Common Consolidated Corporate Tax Base(CCCTB), Brussels:European Commission COM(2011)121/4.
①Marcel GéRARD,“Strategies of Multinationals and Government Reviews under Separate Accounting andConsolidation with Formulary Apportionment”, CESifo Area Conference on Public Sector Economics,22–24April，2005.
②Gheorghe MATEI and Daniela PIRVU,“Transfer Pricing in the European Union”.18：4Theoretical and AppliedEconomics(2011)99, at99-110.
③Charles E. McLure, Jr.“Harmonizing Corporate Income Taxes in the European Community: Rationaleand Implications”.22：6Tax Policy and the Economy（2008）151, at151-152.
④Clemens Fuest,“The European Commission ‘s Proposal for a Common Consolidated Corporate Tax Base”，24：4Oxford Review of Economic Policy(2008)720, at:720‐739.
①Johanna Hey,“EU Common Consolidated Corporate Tax Base: Guided Variety versus StrictUniformity—Lessons from the “U.S. States’ Tax Chaos””. Jean Monnet Wo rking Paper02/08.
②Johanna Hey,“EU Common Consolidated Corporate Tax Base: Guided Variety versus StrictUniformity—Lessons from the “U.S. States’ Tax Chaos””. Jean Monnet Wo rking Paper02/08.
①EC，2001, COM(2001)582final, Brussels; European Commission,2003, COM(2003)726final, Brussels.
②European Commission,2001, Communication from the Commission to the Council, the European Parliament andthe Economic and Social Committee of23/10/2001, Towards an Internal Market without Tax Obstacles: A Strategyfor Providing Companies with a Consolidated Corporate Tax Base for their EU-wide Activities,COM(2001)582final, Brussels.
③Clemens Fuest,“The European Commission ‘s Proposal for a Common Consolidated Corporate Tax Base”，24：4Oxford Review of Economic Policy(2008)720, at:720-739.
④巴西于1995年对其法人采纳了世界所得税制的税法，在1995年10月29日，以联邦法（the Federal Lawn.9.249）方式作出，于1996年2月1日生效。但并非是完全意义上的公式分摊法，笔者认为仅仅是公式分摊法的变体。
①见翟继光：《美国联邦最高法院经典税法案例评析》，立信会计出版社2009年版，第244-245页。
①见翟继光：《美国联邦最高法院经典税法案例评析》，立信会计出版社2009年版，第247页。
①Santiago M. Pinto,“Formula Apportionment, Tax Competition, and the Provision of Local Goods”,62Journal ofUrban Economics(2007)76, No.1, at76‐102.
①以下两个例子都来自与北达科他州州税收税务部门于2010年9月15日为UDITPA的中间税收委员会（Interim Tax Committee）所准备的资料。见Uniform Division of Income for Tax Purposes Act, Appendix E.http://www.legis.nd.gov/assembly/61-2009/docs/pdf/ta091510appendixe.pdf.最后访问时间：2013年11月8日。
①Douglas Shackelford and Joel Slemrod,“The Revenue Consequences of Using Formula Apportionment toCalculate U.S. and Foreign Source Income: A Firm Level Analysis”,5：1International Tax and PublicFinance(1998)41, at41-57；Kimberly A. Clausing and Reuven A. Avi-Yonah,“Reforming Corporate Taxation in aGlobal Economy: A Proposal to Adopt Formulary Apportionment”, Brooking Institution: The HemiltonProject,Discussion paper2007-08, June2007.
①见[美]Brian J.Arnold, Michael J.McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第127页。
①见叶莉娜：《常设机构利润归属：独立交易法VS公式分摊法》，载《税收经济研究》2012年第3期，第72页。
②OECD(2013), Action Plan on Base Erosion and Profit Shifting.
③这是当前CCCTB和美国标准公式分摊法的分解方法，在未来也许出现新的因素分解和权重安排。
①其中，在2005年总统联邦税制改革专家组更是明确提出了相当详细具体的简化所得税计划的方案。See US.“Simple, Fair, and Pro-Growth: Proposals to Fix Americans’ Tax System, Report of the President’s Advisory Panelon Federal Tax Reform”, November2005.
②[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第127-128页。
①Reuven S. Avi-Yonah，and Kimberly A. Clausing,2007.“Reforming Corporate Taxation in a Global Economy: AProposal to Adopt Formulary Apportionment”, Hamilton Project Discussion Paper. Brookings Institution,Washington, DC.
②见[美]Brian J. Arnold, Michael J. McIntyre:《国际税收基础》，张智勇等译，中国税务出版社2005年版，第126页。
③[美]鲁文.S.阿维-约纳：《国际法视角下的跨国征税---国际税收体系分析》，熊伟译，法律出版社2008年版，第107页。
①见刘剑文主编：《国际税法学》，北京大学出版社2004年版，第54页。
②在该案中，州上诉法院与联邦最高法院的观点不一致。州上诉法院支持加州该项立法。而联邦最高法院认为由于加州的规定不是一个合理地将扣除费用分配与该费用所产生的所得的制度，实际上构成了对来自其主权范围以外的所得征收禁止税。因此，这种规定是违反美国宪法的正当法律程序和商业条款的。详见翟继光：《美国联邦最高法院经典税法案例评析》，立信会计出版社2009年版，第244-254页。
①Rosanne Altshuler and Harry Grubert,“Formula Apportionment: Is it Better than the Current System and Arethere Better Alternatives”, Oxford University Centre for Business Taxation, Working Paper09/01；Jane G.Gravellem, Tax Havens: International Tax Avoidance and Evasion, Congressional Research Service Report forCongress, January23,2013.
②Reuven S.Avi-Yonah，and Kimberly A. Clausing,2007.“Reforming Corporate Taxation in a Global Economy: AProposal to Adopt Formulary Apportionment”， Hamilton Project Discussion Paper. Brookings Institution,Washington, DC.
①见[美]鲁文.S.阿维-约那：《国际法视角下的跨国征税-国际税收体系分析》，熊伟译，法律出版社2008年版，第107页。
②Rosanne Altshuler&Harry Grubert,“Formula Apportionment: Is it Better than the Current System and are thereBetter Alternatives?”，63：4National Tax J（2010）1145,at1145-1184.
③Michael C. Durst,“Analysis of a Formulary System for Dividing Income, Transfer Pricing Report: BloombergBNA”, Tax Management Transfer Pricing Report, News Archive>2013>LatestDevelopments>Perspective>Analysis of a Formulary System for Dividing Income, Part III: ComparativeAssessment of Formulary, Arm’s Length Regimes.8/20/2013.
①见[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张智勇等译，中国税务出版社2005年版，第127页。
②See Soren Bo Nielsen, Pascalis Raimondos-Moller and Guttorm Schjelderup,“Tax Spillover underSeparate Accounting and Formula Apportionment”，CEPR Discussion Paper, No.2831, June2001.
③OECD Guidelines, Para3.64.
④Martin Kolmar, Andreas Wagener，“Tax Competition with Formula Apportionment: the Interaction between TaxBase and Sharing Mechanism”, CESIFO WORKING PAPER No.2097September2007.
⑤Lee Sheppard,“Transfer Pricing is the Leading Edge of what is Wrong with International Tax”，Tax Analysts,August2012.
①Johannes Becker and Clemens Fuest,“Tax Enforcement and Tax Havens under Formula Apportionment”,FiFo—CPE Discussion Papers, No.07-8,2007.
②见黄炎：《国际税收竞争与最优资本课税研究》，中国税务出版社2009年版，第191页。
①Jane G. Gravellem,“Tax Havens: International Tax Avoidance and Evasion”，62National Tax Journal （2009）727， at727-53.
②EC, Transfer Pricing and Developing Countries, Final Report. Implemented by PwC,2011.
①Lee Sheppard,“Transfer Pricing is the Leading Edge of what is Wrong with International Tax”, Tax Analysts,August2012.
②见邓力平，陈涛：《国际税收竞争研究》，中国财政经济出版社2004年版，第251页。
③Global Financial Integrity,“Country-by-Country Reporting”, March28,2012.
④Lee Sheppard,“Transfer Pricing is the Leading Edge of what is Wrong with International Tax”，Tax Analysts,August2012.
①蔡庆辉：《有害国际税收竞争的规制问题研究》，科学出版社2010年版，第9-10页。
②汤贡亮主编《：2012中国税收发展报告—中国国际税收发展战略研究》，中国税务出版社2013年版，第55-56页。
③Clemens Fuest,“The European Commission ‘s Proposal for a Common Consolidated Corporate Tax Base”，24：
4Oxford Review of Economic Policy(2008）720, at720-739.
①见国际税务总局2008年3月10日发布的《跨地区经营汇总纳税企业所得税征收管理暂行办法》第三章第23条的规定。
②Erik R der,“Proposal for an Enhanced CCTB as Alternative to a CCCTB with Formulary Apportionment”,4：2World Tax Journal(2012)125, at125-150.见国际税务总局2008年3月10日发布的《跨地区经营汇总纳税企业所得税征收管理暂行办法》第三章第23条的规定。
③见那力，叶莉娜：《欧盟所得税国际协调进程中的重要一步：统一合并公司税基》，载《涉外税务》2012年第7期，第55-58页。
①见刘剑文等：《《企业所得税法》实施问题研究—以北京为基础的实证分析》，北京大学出版社2010年版，第208页。
②见国家税务总局于2008年3月10日发布的《跨地区经营汇总纳税企业所得税征收管理暂行办法》。
①当前有很多国内学者对国际税法的基本原则进行了研究，内容趋于相同或者相近。比如，刘刘剑文教授将其分为国家税收主权原则、国际税收公平原则、国际税收中性原则、国际税收效率原则；刘永伟教授则将其分为国家税收主权原则、国际税收分配公平原则、国际税收中性原则和跨国纳税人税负公平原则。参见：刘剑文主编：《国际税法学》，北京大学出版社2004年版，第52-64页；刘永伟：《国际税法学精要》，中国政法大学出版社2012年版，第1-15页；廖益新：《国际税法学》，高等教育出版社2008年版，第19-21页。
②见刘剑文主编：《国际税法学》，北京大学出版社2004年版，第56页。
③见刘剑文，李刚：《二十世纪末期的中国税法学》，载《中外法学》，1999年第2期，第36页。
①见黄钦：《中美转让定价税制比较分析》，中国政法大学2008年硕士学位论文，第16页。
②OECD(2010), Transfer pricing Guidelines for Multinational Enterprises and Tax Administrators, Par.2.6.
①见[美]Brian J.Arnold, Michael J. McIntyre：《国际税收基础》，张智勇等译，中国税务出版社2005年版，第129页。
②见[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张智勇等译，中国税务出版社2005年版，第103-104页。
③OECD(2013), Action Plan on Base Erosion and Profit Shifting.
④见那力，夏佩天等：《无形资产转让定价的国际税法调整:公平交易原则VS全球公式法》，载《当代法学》2010年第5期，第125-131页。
①见[美]鲁文.S.阿维-约纳：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第110-112页。
②Joint Committee on Taxation, Present Law and Background Related to Possible Income Shifting and TransferPricing(JCX-37-10), July20,2010.
③Joint Committee on Taxation, Present Law and Background Related to Possible Income Shifting and TransferPricing(JCX‐37‐10), July20,2010.
④见[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第129页。
⑤见叶莉娜：《常设机构利润归属：独立交易法VS公式分摊法》，载《税收经济研究》，2012年第3期，第68-74页。
①见那力：《转移定价问题的公平交易法与全球公式法之争---美国法院一个新近判决引起的轩然大波》，载《现代财经》2011年第8期，第108-114页。
②Marcel Gerard, Savina Princen,“Investment and Financing Strategy of a Multinational Enterprise underalternative tax designs”, CESifo Working Paper Series No.3838, June19,2012.
③Marcel GéRARD,“Strategies of Multinationals and Government Reviews under Separate Accounting andConsolidation with Formulary Apportionment”, Belgisch Instituut voor Openbare Financien,17/02/2006.
①笔者曾经在中国国际经济法学会2013年年会及国际经济学术研讨会所提交的论文中，对该部分内容进行过粗略的探讨。见叶莉娜：《国际税法中规制转移定价的“三套马车”：独立交易法、欧盟合并报税法和全球公式分摊法》，载《中国国际经济法学会2013年年会论文集》。
②汤贡亮主编：《2012年中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，前言第1页。
③Arthur J. Cockfield,“Tax Integration under NAFTA: Resolving the Conflict between Economic and SovereigntyInterests”，34Stan. J. Int’l L（1998）39， at39-73.
①Tamir U. Shanan, Taxing Multinational Corporations: A Proposal to Adopt a Global Formulary Apportionmen,University of Michigan Law School,2010, at186.
②See, e.g. Reuven S. Avi‐Yonah and Kimberly A.Clausing,2007,‘Reforming Corporate Taxation in a Global Economy:A Proposal to Adopt Formulary Apportionment”, Discussion Paper, Washington: The Hamilton Project, June2007;Joe Huddleson,“Adopt Formulary Apportionment and Combined Reporting”, Tax Analysts(2009)；Hellerstein,Walter, and Charles E. McLure,“The European Commission’s Report on Company Income Taxation: What the EUCan Learn from the Experience of the US States”,11：2International Tax and Public Finance (2004)199, at199‐220.
①叶莉娜：《美国公式分摊法的发展及其在全球应用的前景》，载《涉外税务》2013年第6期，第42‐46页。
②那力：《转移定价问题的公平交易法与全球公式法之争‐‐美国法院一个新近判决引起的轩然大波》，载《天津财经大学学报》2011年第8期，第114页。
①Pauline Renaud,“Transfer Pricing of Intangible Assets”, August2010, http://www. Financ ierworldwide.com/article.php?id=7038,最后访问日期：2013年9月26日。
②Nerissa Haskic,“The Arm’s Length Principle and the CCCTB: Solutions to Transfer Pricing Issues for IndividualCountries and the European Union?”.19：1Revenue Law Journal（2009）， Art.6.
①See United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries,10.4.8.1，New York,2013/12/13.
①OECD(2013),“Action Plan on Base Erosion and Profit Shifting”.
①鲁文.S.阿维-约那：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第3页。
②See Jane G. Gravellem,“Tax Havens: International Tax Avoidance and Evasion”, Congressional Research ServiceReport for Congress, January23,2013.
①See OECD （2010），Guidelines for Multinational Enterprises and Tax Authorities, Chapter6.
②See OECD (2011), Transfer Pricing and Intangibles: Scope of the OECD Project, Document Approved by theCommittee on Fiscal Affairs on25January2011.
①The President’s Framework for Business Tax Reform: A Joint Report by the White House and the Departmentof the Treasury, February2012.
②OECD(2013), Action Plan on Base Erosion and Profit Shifting, Action8.
③United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries, Par.1.6.7, NewYork,2013/12/13.
①该原则被美国于上个世纪90年代提出。规定与美国税法典第482节中。Treas. Reg.sec.1.482-4（f）.
②US, The President Economic Recovery and Advisory Board, The Report on Tax Reform Options: Simplification,Compliance, and Corporate Taxation, August2010.
③美国税法典第482节对可比利润法做了专门规定（§1.482-5），此外，还规定于1.482-8最优法规则举例中，列举了可比利润法优于其他方法的具体案例。该部分共列举9个例子，其中涉及可比利润法的有：例三：再销售价格法优于可比利润法；例四：可比利润法优于再销售价格法；例五：成本加价法优于可比利润法；例六：可比利润法优于成本加价法；例九：可比利润法优于利润分劈法。详细内容，参见1.482-5及1.482-8.
④详见OECD（2010），Transfer Pricing Guidelines for Multinational Enterprises and TaxAdministrations, ChapterII，Part III: Section B.
⑤我国《企业所得税法实施条例》第一百一十一条虽没有将可比利润法明确列入转让定价调整的合理方法中，但是我国也接受了“其他符合独立交易原则的方法。”我们认为，可比利润法应当属于上述第一百一十一条中的“其他符合独立交易原则的方法。”因此，应该说可比利润法在我国得到了间接的承认。
①见[美] Brian J.Anold，Michael J. McIntyre:《国际税收基础》.张志勇等译，中国税务出版社2005年版，第72-78页。
②见叶莉娜，陈涛：《美国转让定价之可比利润法研究》，载《税收经济研究》2012年第1期，第37-44页。
①Treas. Reg.sec.1.482-4（f）(2)
②Borkowski, Susan C,“Transfer Pricing of Intangible Property Harmony and Discord across Five Countries”，36：3The International Journal of Accounting（2001）249， at249-374.
③这是发生在跨国制药公司Glaxo Smith-Kline集团与美国税务当局之间长达16年之久的涉及营销性无形资产的转移定价争端案件。最终以纳税人与美国税务当局之间达成和解协议的方式了解，但此案涉及的有关无形资产转移定价问题并没有得到彻底的澄清解决。见廖益新著：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》，2010年第1期，第66-74页。
①廖益新：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》2010年第1期，第66-74页。
②Marc M. Levy and Stanley C. Ruchman,“Section482---the Super Royalty Provisions Adopt the CommensurateStandard”.41:3Tax Lawyer（1988）611, at611.
③OECD（2010）, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Paragraph6.32.
④廖益新：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》2010年第1期，第63-74页。
①OECD, Transfer Pricing Legislation—a Suggestive Approach, June2011.
②Michael C. Durst,“Making Transfer Pricing Work for Developing Countries”,129：6Tax Notes (2010)851,at851-854.
①[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第105-106页。
②那力，夏佩天等：《无形资产转让定价的国际税法调整:公平交易原则VS全球公式法》，载《当代法学》2010年第5期，第125-131页。
③[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第123页。
④见那力，夏佩天等：《无形资产转让定价的国际税法调整:公平交易原则VS全球公式法》，载《当代法学》2010年第5期，第125-131页。
①见[美]鲁文.S.阿维-约那：《国际法视角下的跨国征税—国际税收体系分析》，熊伟译，法律出版社2008年版，第108页。
②见叶莉娜：《美国公式分摊法及其发展应用分析》，载《涉外税务》2013年第7期，第42-46页。
①刘剑文：《国际技术转让所得课税法律问题》，北京大学出版社2007年版，第235页。
②Jane G. Gravellem,“Tax Havens: International Tax Avoidance and Evasion”, Congressional Research ServiceReport for Congress, January23,2013.
①J. Clifton Fleming, Jr. Robert J. peroni, Stephen E. Shay,“Worse than Exemption”59Emory Law Journal(2009)79, at79-149.
②The President’s Framework for Business Tax Reform: A Joint Report by the White House and the Departmentof the Treasury, February2012.
③见我国《企业所得税法》第45条、《企业所得税法实施条例》第117、118条。其中，前者是基础性条款，后者是前者的框架性补充。
④Stefan Andersson and Ingrid Borgstr m, The Concept of Commensurate with Income---Retroactive adjustmentsand the arm’s length standard, Master’s thesis within the International Master Program of Commercial and Tax Law,J nk ping, January2009.
①见廖益新：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》，2010年年第1期，第63-74页。
②Michelle Markham, The Transfer Pricing of Intangibles，Kulwer Law International,2005, at317.
①《中国预约定价安排年度报告（2012）》，http://www.chinatax.gov. cn/n8136506/n8136608/n9947993/n9948014/12360820.html,最后访问时间：2014年1月26日。
①See Michael McDonald,“Income Shifting from Transfer Pricing: Further Evidence from Tax Return Data”，U.S. Department of the Treasury, Office of Tax Analysis, OTA Technical Working Paper2, July2008.
①[美]Brian J. Arnold, Michael J. McIntyre：《国际税收基础》，张志勇等译，中国税务出版社2005年版，第113页。
②Ernst&Young, Cost Contribution Agreements: A Global, OECD and Country Review, April2003.
③Michael C. Durst.“A Two-option Compromise for Intangibles Pricing Guidelines”,51Tax Notes（2012）3, at1277-1279.
④See OECD Guidelines for Multinational Enterprises and Tax Authorities,2010. Chapter6.
⑤BEPS协议行动八,See OECD(2013), Action Plan on Base Erosion and Profit Shifting.
⑥Carin Holmes, Kevin Holmes,” A Comparative Survey of Cost Contribution Agreements—China andInternational Best Practices”, Asia-Pacific Tax Bulletin(2007)13, at299-313.
①那力，叶莉娜：《美国成本分摊协议2011年最终规则”解析》，台湾月旦《法学新论》2013年总第40期。
②Carin Holmes, Kevin Holmes,” A Comparative Survey of Cost Contribution Agreements—China andInternational Best Practices”,13Asia-Pacific Tax Bulletin(2007)299, at299-313.
①美国将无形资产分为12种，包括许可证（licence）、合同、方法、程序、顾客名单、技术数据等，其中在“其他”类中，还详细划分为资源（resources）、能力（capabilities）、权利（rights）三种。详见Internal Revenue Code§936, Preamble to Regulations under§482.
②详见我国企业所得税法及其实施细则《特别纳税调整实施办法（试行）》第七章第六十六条、第六十八条（五）、第六十九条、第七十条、第七十二条等条款。
①详见我国企业所得税法及其实施细则《特别纳税调整实施办法（试行）》第七章第七十条。
①纳税人可能面临少支付税款的20%或40%的罚金，参见Internal Revenue Code§6662。值得注意的是，不同于我国的规定，美国并不单独对纳税人没有提供同期资料或者提供同期资料不适当的行为处以罚金，但是在实践中，纳税人所提供的同期资料是可以帮助他们避免受到处罚的有力证据。
②详见我国企业所得税法及其实施细则《特别纳税调整实施办法（试行）》第12章“法律责任”第一百零五条至第一百零八条。
①详见OECD（2010）， Transfer Pricing Guidelines for Multinational Enterprises and TaxAdministrations, ChapterVIII. Section D&E，以及我国企业所得税法及其实施细则《特别纳税调整实施办法（试行）》第七十四条。
①Michelle Markham.“Tax in a Changing World: The Transfer Pricing of Intangible Assets”，40Tax NotesInternational (2005)895, at895-906.
①Eduardo A. Baistrocchi,“The International Tax Regime and the BRIC World: Elements for a Theory”,33：4Oxford Journal of Legal Studies(2013)733, at733-766.
①汤贡亮主编：《2012年中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，第91-99页。
②See EY, Navigating the Choppy Waters of International Tax:2013Global Transfer Pricing Survey; PwC,International Transfer Pricing2013/14.
①PwC, International Transfer Pricing2013/14，
②EC(2013), Transfer Pricing and Developing Countries-Kenya, Appendix D: Country Study Kenya.
③OECD(2013), Action Plan on Base Erosion and Profit Shifting.
①International Tax Compact,“Benefits of a Computerized Integrated System for Taxation”, iTax case study, Bonn,February2011.
②Michael C. Durst.“A Two-option Compromise for Intangibles Pricing Guidelines”,51：3Tax Notes（2012）1277，at1277-1279.
③U.K., House of Commons: International Development Committee, Tax in Developing Countries: IncreasingResources for Development. Fourth Report of Session2012-13.Par48.
④Christian Aid, Death and Taxes: the True Toll of Tax Dodging, May2008.
⑤龙舫：《堵截跨国逃税，国税总局探路预约定价》，载《21世纪经济报道》2006年12月6日第三版。
⑥United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries. Table1.1, NewYork,2013/12/13.
①See OECD(2013), Action Plan on Base Erosion and Profit Shifting. Council of European, Convention on MutualAdministrative Assistance in Tax Matters, Strasbourg,25.1.1998
②Council of European, Convention on Mutual Administrative Assistance in Tax Matters, Strasbourg,25.1.1998.
③2013年8月27日，我国正式加入了该公约，成为该公约的第56个缔约国。
④OECD(2012),“Dealing Effectively with the Challenges of Transfer Pricing”.
①U.K., House of Commons: International Development Committee,“Tax in Developing Countries: IncreasingResources for Development “, Fourth Report of Session2012-13.
②OECD(2012), Dealing Effectively with the Challenges of Transfer Pricing.
③第一次全球转移定价论坛主要强调简化现行的转移定价规则，开发详细的操作手册等工作。在会议上，GFI的法律顾问和政府部门主任Heather Lowe在会议上讲话。See Global Financial Integrity, Country-by-CountryReporting, March28,2012.
①OECD(2012), Dealing Effectively with the Challenges of Transfer Pricing.
②OECD Centre for Tax Policy and Administration, Http://www.oecd.org/department/0,3355.en_2649_34897_1_1_1_1_1.00.html，最后访问日期：2014年3月8日。
①OECD, Transfer Pricing Legislation—a Suggestive Approach, June2011.
③Tax Justice Network, UK, US, OECD oppose developing country interests on tax,7March2011.
①UNCTAD, Transfer Pricing, New York and Geneva,1999.
②United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries，New York,2013/12/13.
③Hamrawit Abebe, Ryan Dugan, Michael McShane, Julie Mellin, Tara Patel, and Linda Patentas,“The UnitedNation’s Role in International Tax Policy: Research and Policy Brief for the Use of the NGO Committee onFinancing for Development”, March7,2012. http://www.ngosonffd.org/wp-content/uploads/2010/11/UN-Role-in-International-Tax-Policy-2012.pdf，最后访问日期：2013年8月8日。
①蔡庆辉：《有害国际税收竞争的规制问题研究》，科学出版社2010年版，第86-87页。
②Spencer,David,“International Tax Cooperation: Centrifugal VS Centripetal Forces”，22Journal of InternationalTaxation（2010）46， at46-60.
③Spencer,David,“International Tax Cooperation: Centrifugal VS Centripetal Forces”，22Journal of InternationalTaxation（2010）46， at46-60.
④见汤贡亮主编：《2012年中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年版，第62页。
⑤周仁庆著：《从国际财政协会第51届会议看OECD税收协定范本更新的动向》，载《涉外税务》，1998年第11期，第28-29页。
①Dries Lesage,“Taxation and the2008UN Follow0up Conference on Financing for Development: PolicyRecommendations”，61Journal Studia Doplomatica（2008）2, at1-8.
②Waheed AI-Shami先生，是也门常驻联合国的二等秘书，代表G77和中国，在2010年经济和社会理事会在税收国际合作专家委员会的解决办法的采纳下的实质性会议上提出的声明。Statement on Behalf of theGroup of77and China by Mr. Waheed-Shami,, Second Secretary, Permanent Mission of YeMen to the UnitedNations, Following the Adoption of the Resolution on the Committee of Experts on International Cooperation inTax Matters, At he2010Substantive Session of the Economic and Social Council (New York,23July2010)Http://www.g77.org/statement/getstatement.php?id=100723.最后访问日期：2014年4月1日。
③David Spencer, David McNair,“Transfer Pricing: Will the OECD Adjust to Reality?”， May24,2012.http://www.taxjustice.net/cms/upload/pdf/Spencer_120524_OECD_.pdf，最后访问时间：2014年2月6日。
④Hamrawit Abebe, Ryan Dugan, Michael McShane, Julie Mellin, Tara Patel, and Linda Patentas,“The UnitedNation’s Role in International Tax Policy: Research and Policy Brief for the Use of the NGO Committee onFinancing for Development”, March7,2012. http://www.ngosonffd.org/wp-content/uploads/2010/11/UN-Role-in-International-Tax-Policy-2012.pdf，最后访问日期：2013年8月8日。
⑤David Spencer, David McNair,“Transfer Pricing: Will the OECD Adjust to Reality?”， May24,2012.http://www.taxjustice.net/cms/upload/pdf/Spencer_120524_OECD_.pdf，最后访问时间：2014年2月6日。
①比如，EC,(2010), The EU Communication on taxation and development.；EC, Cooperating with DevelopingCountries on Promoting Good Governance in Tax Matters, COM(2010)163final. Brussels,21.42010.；EC, TransferPricing and Developing Countries, Final Report. Implemented by PwC,2011. Ect.
②EC, Transfer Pricing and Developing Countries, Final Report. Implemented by PwC,2011.
①该报告由20国集团授权IMF、OECD和联合国以及世界银行所准备。See G20（2011），A Report from theInternational Organizations mandated by the G20to Support the Development of More Effective Tax Systems. AReport from the International Organizations mandated by the G20to Support the Development of More EffectiveTax Systems. THE G-20DEVELOPMENT WORKING GROUP BY THE IMF, OECD, UN AND WORLDBANK，2011.
②UN, Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries,7-8June2011, UN Headquarters New York.
①Tatiana Falcao,“Brazil’s Approach to Transfer Pricing: A Viable Alternative to the Status Quo?”,20TaxManagement Transfer Pricing Report (2012), February23.
②Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for Developing Countries.7-8June2011, UN Headquarters New York.
①Tax Justice Network, Presentation by the Tax Justice Network to the Meeting on Transfer Pricing at the UnitedNations, June9,2011.
②联合国经社理事会（UN-DESA）经济发展助理秘书长，Jomo Kwame Sundaram先生所言，详见UN, Reportby the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for Developing Countries，7-8June2011, UN Headquarters New York.
①[美]维克多.瑟仁伊著：《比较税法》，丁一译，北京大学出版社2006年版，第17页。
①Monterrey Financing for Development Conference, Monterrey, Mexico,18-22March2002.
②Follow-up International Conference on Financing for Development to Review the Implementation of theMonterrey Consensus: tax matters.”
③见王欢：《转移定价法律制度的晚近发展研究》，载《南开学报（哲学社会科学版）》，2006年第6期，第56-68页。
①见汤贡亮主编《：2012中国税收发展报告---中国国际税收发展战略研究》，中国税务出版社2013年，第10-11页。
②自从2004年以来，联合国税收委员会的官方称呼是国际税务专家合作委员会（Committee of Experts onInternational Cooperation in Tax Matters）
③Outcome of the7thSession of the Committee of Experts on International Cooperation in Tax Matters(Geneva,24-28October2011.)
④见黄炎：《国际税收竞争与最优资本课税研究》，中国税务出版社2009年版：序第3页。
①见[美]Brian J.Arnold, Michael J. McIntyre：《国际税收基础》，张智勇等译，中国税务出版社2005年版，第127页。
②Richard M. Bird and Arindam Das-Gupta,“Public Finance in Developing Countries”, Rotman School ofManagement Working Paper No.2111065,(June30,2012).
①EC, Transfer Pricing and Developing Countries, Final Report. Implemented by PwC, Appendix I.2011.
②美国环球中心财政研究所（institute centro americano de studios fiscales）顾问Ricardo Barrientos先生所指出。详见UN, Report by the Secretariat on: Informal Meeting on Practical Transfer Pricing Issues for DevelopingCountries.7-8June2011, UN Headquarters New York.
③Tatiana Falcao,“Brazil’s Approach to Transfer Pricing: A Viable Alternative to the Status Quo?”,20TaxManagement Transfer Pricing Report (2012), February23.
①19th Meeting of the Africa Partnership Forum, Cotonou, Benin,3December,2012.
②见张泽平：《论国际税务合作法律机制的新发展及我国的对策》，载《南京社会学科》2013年第3期：第84-90页。
③United Nations, ST/ESA/347, Practical Manual on Transfer Pricing for Developing Countries. Par4.9.2, NewYork,2013/12/13.
①Report from the Expert Group on “Models to Reduce the Disproportionate Regulatory burden on SMEs”. May2007. http://ec.europa.eu/enterprise/policies/sme/business-environment/administrative-burdens/index_en. htm，最后访问日期：2014年3月6日。
①[美]鲁文.S.阿维-约那:《国际法视角下的跨国征税---国际税收体系分析》，熊伟译，法律出版社2008年版，第109-110页。
②16/01/2012-Study on the SMEs' impact on the EU labour market，http://ec.europa.eu/enterprise/policies/sme/facts‐figures‐analysis/performance‐review/，最后访问日期：2014年2月18日。
③以上数据来自于欧盟以2002-2010年期间为调查对象的调查结果。详见EU Commission, European TaxSurvey/Taxation Paper,2004.
①OECD(2010), OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, July,2010.Pars3.80-3.83.
②OECD（2009），OECD Tax Policy Studies no18: Taxation of SMEs: Key Issues and Policy Considerations
③OECD （2009）， Managing and Improving Compliance: Recent Developments in Compliance RiskTreatments—A Catalogue of Revenue Body Initiatives.
①第一次会议与卢旺达在2009年8月举行，第一次与2010年3月与菲律宾举行。连个事项都是有超过20个国家的高级官员参加的。International Tax Dialogue,http://www.oecd.org/tax/administration/41761223.pdf，最后访问时间：2014年1月9日。.
②Emanuel Camilleri,“Tax Administration Strategic Reforms: Moving Towards a Single Tax AdministrationDirectorate----the Case of Malta”. ITD Global Conference on Taxation of Small and Medium Enterprises, BuenosAires, Argentina,16-19, October2007.
③2009Annual Report on European SMEs, http://ec.europa.eu/enterprise/policies/sme/facts-figures-analysis/performance-review/files/supporting-documents/2009/annual-report_en.pdf,最后访问日期：2013年12月18日。
④16/01/2012-Study on the SMEs' impact on the EU labour market， http://ec.europa.eu/enterprise/policies/sme/facts-figures-analysis/performance-review/，最后访问日期：2014年2月18日。
①欧盟的调查结果显示，在2002年至2010年期间，中小型企业的就业岗位占欧盟内全部就业岗位的67%。在这个期间，欧盟企业经济中的净就业岗位有了实质性的提高，大约平均每年提供110万的新岗位。其中85%的新岗位是由中小型企业所创造的。See European2020: Europe’s growth strategy, European CommissionPresident, Barroso, June2012.
②比如，EC, COM(2011)803final, Brussels,23.11.2011.
③2009Annual Report on European SMEs，(http://ec.europa.eu/enterprise/policies/sme/facts-figures-analysis/performance-review/files/supporting-documents/2009/annual-report_en.pdf,最后访问日期：2013年12月18日。
④对于这份报告的解读，除了笔者自己的理解外，还重点参考了国内学者李丰的研究，参见李丰：《欧盟公司税法律协调研究》，科学出版社2012年版，第22-27页。文件原文，See EC，COM/2005/702/FINAL.
①See EC, COM(2012)516final,19.9.2012. Brussels.
②在这个期间，JTPF共举行了6次会议，完成了两个主要的详细报告----一个是为了解决对欧盟内中小型企业的转移定价问题，另一个是为了解决被称之为成本分摊协议的特定集团内服务。本文的研究对象是前者。
③Commission Recommendation of6May2003concerning the definition of micro, small and medium-sizedenterprises,OJL124,20.5.2003,P36.
①当前，在欧盟成员国中，有比利时、保加利亚、爱沙尼亚、芬兰、法国、德国、匈牙利、意大利、拉脱维亚等国都依据该推荐文件对中小型企业做出了定义。See EC，EU Joint Transfer Pricing Forum，DOC:JTPF/001/ANNEX/2011/EN，ANNEX TO THE REPORT ON SMALL AND MEDIUM ENTERPRISESAND TRANSFER PRICING，Brussels,4thMarch2011Taxud D1.
②见汤洁茵：《金融创新的税法规制》，法律出版社2010年版，第155页。
①DOC:JTPF/001/ANNEX/2011/EN
①Convention on the elimination of double taxation in connection with the adjustment of profits of associatedenterprises.
②Convention on the elimination of double taxation in connection with the adjustment of profits of associatedenterprises, Article6(2), OJ L225,20.8.1990, p.10
①OECD(2010), Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, Chapter4andChapter5.
②Petra Sandsl tt，Transfer Pricing–the global divergences regarding the documentation requirements, Masters’Thesis within the Master Program of International Commercial and Tax Law，Masters of law，G teborg, November2008.
③See EC，EU Joint Transfer Pricing Forum，DOC:JTPF/001/ANNEX/2011/EN，ANNEX TO THE REPORT ONSMALL AND MEDIUM ENTERPRISES AND TRANSFER PRICING，Brussels,4thMarch2011Taxud D1.
①52011PC0121R(01),/*COM/2011/0121final/2-2011/0058(CNS)*/Proposal for a COUNCIL DIRECTIVE ona Common Consolidated Corporate Tax Base (CCCTB)
②比如，比利时所做的定义是：年平均雇员小于50人；年营业额（不计算增值税）小于730万欧元；资产总额不超过365万欧元，除非其雇员的平均数超过了100个。而爱沙尼亚的规定则是，年平均雇员小于250人；营业额小于500万欧元；资产总额不超过430万欧元。See EC，EU Joint Transfer Pricing Forum，DOC:JTPF/001/ANNEX/2011/EN，ANNEX TO THE REPORT ON SMALL AND MEDIUM ENTERPRISESAND TRANSFER PRICING，Brussels,4thMarch2011Taxud D1.
①EC, COM(2012)516final, Appendix I, Recommendation4,19.9.2012. Brussels.
②See OECD(2010), Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations,.Pars4.158and4.163.
①EU Joint Transfer Pricing Forum，DOC:JTPF/001/ANNEX/2011/EN，ANNEX TO THE REPORT ON Small andMedium Enterprises AND TRANSFER PRICING，Brussels,4thMarch2011Taxud D1.
②Taxation of Small and Medium Enterprises in Singapore，http://www.itdweb.org/smeconference/documents/singapore_paper.pdf,最后访问时间：2014年3月1日。
①见《特别纳税调整实施办法》国税发[2009]2号第十五条规定。
②EC，EU Joint Transfer Pricing Forum，DOC:JTPF/001/ANNEX/2011/EN，ANNEX TO THE REPORT ONSMALL AND MEDIUM ENTERPRISES AND TRANSFER PRICING，Brussels,4thMarch2011Taxud D1.
③见叶姗：《税法之预约定价制度研究》，人民出版社2009年版，第202-203页。
①Emanuel Camilleri,“Tax Administration Strategic Reforms: Moving Towards a Single Tax AdministrationDirectorate----the Case of Malta”. ITD Global Conference on Taxation of Small and Medium Enterprises, BuenosAires, Argentina,16-19, October2007.
[1]蔡连增：《美国联邦所得税法外国税收抵免制度研究》，科学出版社2011年版。
[2]曹明星：《现代财税法之辨证生成论—背景要素的中美对极分析与案例解说》，中国税务出版社2009年版。
[3]陈少英主编：《国际税法学》，格致出版社2009年版。
[4]邓力平，陈涛：《国际税收竞争研究》，中国财政经济出版社2004年版。
[5]邓力平：《税收发展与税制改革：我国加入WTO十年的思考》，中国税务出版社2012年版。
[6]黄茂荣：《法学方法与现代税法》，北京大学出版社2011年版。
[7]黄钦：《国际税收竞争与最优资本课税研究》，中国税务出版社2009年版。
[8]金晓晨，谢海霞主编：《国际税法》，首都经济贸易大学出版社2008年版。
[9]李丰：《欧盟公司税法律协调研究》，科学出版社2012年版。
[10]刘剑文主编：《国际税法学》，北京大学出版社2013年版。
[11]刘剑文，熊伟，翟继光，汤洁茵：《财税法成案研究》，北京大学出版社2012年版。
[12]刘剑文：《财税法学前沿问题研究—经济发展社会公平与财税法治》，法律出版社2012年版。
[13]刘剑文等：《企业所得税法》事实问题研究—以北京为基础的实证分析》，北京大学出版社2010年版。
[14]刘永伟：《转让定价法律问题研究》，北京大学出版社2004年版。
[15]刘永伟：《国际税法学精要》，中国政法大学出版社2012年版。
[16]那力：《国际税法学》，吉林大学出版社1999年版。
[17]汤洁茵：《金融创新的税法规制》，法律出版社2010年版。
[18]汤贡亮主编：《2012中国税收发展报告—中国国际税收发展战略研究》，中国税务出版社2013年版。
[19]王鸿貌：《税法学的立场与理论》，中国税务出版社2008年版。
[20]熊伟：《税法解释与判例注释》，法律出版社2012年版。
[21]叶姗：《税法之预约定价制度研究》，人民出版社2009年版。
[22]翟继光：《美国联邦最高法院经典税法案例评析》，立信会计出版2009年版。
[23]朱景文：《全球化条件下的法治国家》，中国人民大学出版社2006年版。
[1]陈安：《旗帜鲜明地确立中国在构建NIEO中的战略定位：兼论与时俱进，完整、准确地理解邓小平“对外28字方针”》，载何勤华主编：《首届全国法学名家论坛学术论文集（下册）》，北京大学出版社2011年版，第485页。
[2]崔晓静：《欧盟税收《仲裁公约》及其借鉴意义》，载《涉外税务》2005年第9期。
[3]匡小平：《美国最新转让定价条例的效应(下)》，载《涉外税务》1996年第2期。
[4]龙舫：《堵截跨国逃税，国税总局探路预约定价》，载《21世纪经济报道》2006年12月6日第三版。
[5]那力：《电子商务与国际税法》，载《当代法学》2001年第3期。
[6]那力等：《无形资产转让定价的国际税法调整：公平交易原则VS全球公式法》，载《当代法学》2010年第5期。
[7]那力：《转移定价问题的公平交易法与全球公式法之争---美国法院一个新近判决引起的轩然大波》，载《现代财经》2011年第8期。
[8]那力，叶莉娜：《美国成本分摊协议2011年最终规则基本框架解读》，载台湾《法学新论》2013第1期。
[9]那力，叶莉娜：《欧盟公司所得税协调进程中的重要一步：统一合并公司税基》，载《涉外税务》2012年第7期。
[10]那力，臧韬：《税收博弈论》，载《税务与经济》2008年第1期。
[11]廖益新：《从Glaxo案看营销性无形资产转让定价规制问题》，载《法学家》2010年第1期。
[12]吕立伟：《转移定价税制的国际经验与惯例评析—基于美国和OECD转移定价税制视角》，载《财会通讯》2009年第12期。
[13]天津市国家税务局课题组：《借鉴欧盟主文件制度完善我国同期资料准备要求》，载《涉外税务》2011年第4期。
[14]叶莉娜：《常设机构利润归属：独立交易法VS公式分摊法》，载《税收经济研究》，2012年第3期。
[15]叶莉娜，陈涛：《美国转让定价之可比利润法研究》，载《税收经济研究》2013年第1期。
[16]叶莉娜：《美国公式分摊法的发展及其应用前景分析》，载《涉外税务》2013第6期。
[17]翟继光：《论税法的道德性—税法不能承受之重》，载《西南政法大学学报》2008年第1期。
[18]周仁庆：《从国际财政协会第51届会议看OECD税收协定范本更新的动向》，载《涉外税务》1998年第11期。
[1]常世旺：《国际区域性税收协调：理论与实证研究》，山东大学2007年博士学文论文。
[2]臧伟：《无形资产转移定价方法研究》，吉林大学2010年硕士论文。
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