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独立企業間価格と推計課税について - 企業のグローバル化に伴う租税回避の視点から-
https://lib.cku.repo.nii.ac.jp/records/953
https://lib.cku.repo.nii.ac.jp/records/953c4f7dfed-e6b4-4d27-822c-241e78a7dd0b
名前 / ファイル | ライセンス | アクション |
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KJ00010169762.pdf (896.7 kB)
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Item type | [ELS]紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-12-15 | |||||
タイトル | ||||||
言語 | ja | |||||
タイトル | 独立企業間価格と推計課税について - 企業のグローバル化に伴う租税回避の視点から- | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | About Arm's Length price and presumptive assessment - From a viewpoint of the tax avoidance with the globalization of the company - | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 推定課税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 独立企業間価格 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 移転価格の文書化 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 事前確認制度 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 二重課税 | |||||
資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA12694310 | |||||
著者 |
澤村, 孝夫
× 澤村, 孝夫 |
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抄録(英) | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The principle of the management action of the company is to pursuit of the profit. Therefore, many companies develop operation for the increase of the corporate value while enlarging the work front positively regardless of the domestic country or foreign territory if many companies may expect creation of the profit. However, the globalization of the operation is made the through the difference between various countries legal systems. Especially, the difference in land tax system is used as means of global income distribution and tax distribution, and it receive big criticism from a view point called the securing of tax revenue of the country. This paper is to study from the following viewpoints. (1)Arm's Length Price of Presumptive Assessment and Comparable Transactions (2)Documentation of Transfer Pricing and Verification (3)Advance Pricing Agreement and Double Taxation | |||||
言語 | en | |||||
書誌情報 |
ja : 千葉経済大学短期大学部研究紀要 en : Bulletin of Chiba Keizai College 号 12, p. 23-36, 発行日 2016-03-31 |
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アクセション番号 | ||||||
内容記述タイプ | Other | |||||
内容記述 | KJ00010169762 | |||||
ISSN | ||||||
収録物識別子タイプ | EISSN | |||||
収録物識別子 | 2189034X |