无形资产转让

除了OECD原来规定的传统方法以外，又陆续出现了很多无形资产转让定价调整的新方法，各有利弊和适用的条件。

Besides the traditional methods that fixed by OECD originally , new methods are put forward successively .

引入OECD和美国关于无形资产转让定价的部分立法，以供后文为我国提出立法建议参考。

Then it introduces the tax law concerning on intangible assets transfer pricing in the USA and regions ruled by OECD partly in order to be used for references .

鲜见从法律角度针对无形资产转让定价进行研究的成熟成果。

It is rare to see mature researchs on intangible assets transfer pricing from a legal point of view .

分析规制无形资产转让定价的税法理论基础&税收公平原则、税收法定原则、税收中性原则和税收管辖权。

And it emphasis theories on the fairness taxation principle , the statutory taxation principle , the neutral taxation principle and tax jurisdictions as the tax law theoretical basis of intangible assets transfer pricing .

这也使得无形资产转让定价及其调整问题成为在国际上引起较大范围的讨论和争议的问题之一。讨论和争议的焦点主要是调整的方法。

This also makes the transfer pricing of intangible assets and its adjustment problem become one of the questions that cause discussion and dispute in large range in the world , the major focuses of which is the specific method of adjustment .

公路经营权是依托于公路的无形资产，对其转让可采用收益现值估价标准进行评估。

The highway management authority is an invisible assets based on highways and the transferring of it can be evaluated by the evaluating criteria of the present value of income .