TP FAQs 1: What does “Three-Tiered Approach” to Transfer Pricing Documentation mean?
转让定价同期资料 [Contemporaneous Transfer Pricing Documentation] 概念，源自于20世纪 90 年代初期的美国。 纳税人在与关联方进行交易前或交易时确定关联方交易定价所依赖的文件和信息被称为 “同期转让定价文件“。 为了打击 “税基侵蚀和利润转移” (Base Erosion and Profit Shifting，简称 “BEPS”)，经济合作与发展组织（The Organisation for Economic Co-operation and Development，简称 “OECD”）及二十国集团（英语：Group of Twenty，缩写：G20）在2013年合作制定了一个15点行动计划。 转移定价的文件是这些行动之一的主题，被称为 The concept of Contemporaneous Transfer Pricing Documentation originated in the United States in the early 1990s. Documentation and information that taxpayers have relied upon to determine the […]
