我国预约定价安排制度法律问题研究

跨国企业往往通过转让定价减轻企业总体税负,提高企业总体利润达到企业利润最大化的最终目的.各国税务机关面对企业以转让定价进行避税的行为,也纷纷制定相应对策,采取各种反避税措施针对转让定价进行调查及调整.预约定价安排制度是众多国家采用的一项反避税措施,也是我国转让定价税制中的一项重要内容,对于企业滥用转让定价实施避税的行为起到有效的预防作用,但是我国预约定价安排法律制度规定仍存在一定不足,有待进一步完善.本文简要介绍我国及国外预约定价安排制度并就我国预约定价安排法律制度中存在的一些问题提出完善建议.     

我国外资转移定价研究

运用转移定价避税是跨国公司追求利润最大化的一个重要手段,对此行为进行法律控制是维护国家利益的内在要求,也是各国税收立法的重要组成部分。本文从对转移定价行为的概念出发,审视转移定价对我国国民经济的影响以及我国外资转移定价的特点,进而提出我国转移定价税制的问题及几点建议。     

浅论跨国公司的转移定价问题

在经济全球化的浪潮之下,跨国公司成为世界上主流的企业形式,而实现战略计划和企业盈利最大化仍然是其从事经营活动的主要目标。基于更好地配置资源、规避赋税、逃避东道国的管制这一目的,以实现盈利最大化,转移定价成为了当下多数跨国公司进行国际避税的重要手段。在对转移定价进行充分描述之后,本文试图分析现行通用的转移定价方式,希望能够借此评析引起人们的重视从而完善相关法律制度。     

跨国公司转移定价及我国的税制对策

在我国的许多跨国公司滥用转移定价,以实现其市场目标。这不仅给我国带来了巨大的税收损失,而且也破坏了公平的税收环境,给中国的正常经济活动造成了很大的利益损失。这就要求中国政府必须有效地防范外方投资者利用转移定价避税。     

外商投资企业国际避税法律问题初探

随着国家间经济交往的扩大和纳税人跨国流动的增多,外商投资企业国际避税呈现出逐步蔓延的趋势,导致了国家税收的大量流失,造成了税收秩序的混乱和纳税人税赋的不平等,严重损害了我国的根本利益。本文在分析国际避税的概念以及外商投资企业国际避税的成因和手段的基础上,提出了中国反国际避税应采取的有效法律对策。     

论跨国公司通过内部交易进行国际避税的行为

一、跨国公司通过内部交易进行国际避税的主要方式 跨国公司参与国际经济关系的活动，一类是发生在该跨国公司同其他无关联的企业之间，另一类是发生在该跨国公司的国际联属企业之间。当跨国公司与设在另一国家的无关联企业之间进行经济交易时，由于彼此之间在资本、管理和财务上毫无关联，没有隶属或受控关系。因此它们之间的收入和费用，都是在公平竞争和平等互利的条件下发生的，很少出现人为地以避税为目的的收入和费用不合理分配的现象。即不会引起国际避税行为的出现。 跨国联属企业之间的经济交易则不同。所谓联属企业，一般是指在资…     

试析单一来源地税收管辖权

由于多种税收管辖权并存而产生的冲突如国际重复征税、国际避税给跨国公司带来了巨大的影响,国家的财政收入也难免其害。目前国际上采取了一些措施来消除国际重复征税和国际逃、避税,在一定程度上起到了缓解作用,但并未从根本上消灭国际重复征税和国际逃、避税。本文试通过分析国际重复征税和国际逃、避税产生的原因及目前采取的措施的效果,提出在全球范围内实行单一来源地税收管辖权以从根本上解决多种税收管辖权并存的冲突。     

浅析转让定价的调整方法

转让定价,已经成为现代跨境公司为达到国际避税目的所实施的重要措施。转让定价不仅有其固有的概念,亦存在特有的规制原则,本文阐述了转让定价的两大调整方法(传统价格法和比较利润法)和新发展的预约定价安排制度,并且比较三者在实际操作层面的优势与缺陷,进而在此基础上对其进行了简要的评析,提出具体适用的建议。     

选择有利的企业组织形式与国际避税

选择有利的企业组织形式与国际避税余洪春，周惠永追求最大限度的利润是企业的根本目的之一，国际避税作为实现这个目的的一条途径，日益为广大跨国公司所采用，同时也引起了各国税务机关的极大关注。国际避税的方式多种多样，随着时代的发展不断变化，我国的一些学者对此...     

略论与转让定价相关的经济学理论

与转让定价相关的经济学理论有内部化理论、科斯定理、价值链理论、委托代理理论、企业组织理论。     

Control de motivación de fallos en la corte de estrasburgo

Strasbourg Court's case-law, point out the framework for the duty to give reasons, avoiding theoretic constructions. In this way, don't review the domestic statutes either the finds of national authorities.     

完善我国保险人明确说明义务的法律思考

明确说明义务是保险人的一项法定义务,但保险法并未明确规定说明的范围、方式及其程度标准,导致理论上争议较大。实践中对保险人是否已尽该义务的认定也莫衷一是。破解上述疑难问题的前提是对该义务的立法原旨进行理性定位,避免片面强调倾斜性保护;以此为指引,对该义务履行之对象范围与程度标准的界定也需要在平衡各方利益的基础之上进行。     

No body,no crime? The role of forensic awareness in avoiding police detection in cases of sexual homicide

PurposeThe study examines whether the use of forensic awareness strategies increases the chance of avoiding police detection in sexual homicide.MethodsLogistic and negative binomial regression analyses are used on a sample of 350 cases of sexual homicide – 250 solved and 100 unsolved cases – in order to determine if forensic awareness strategies are related to the status of the case (i.e., solved versus unsolved) and the number of days before body recovery, while controlling for certain victim characteristics.ResultsAlthough an offender’s use of precautions does not seem to increase the offender’s chance of avoiding police detection, some modus operandi behavior adopted by the offender at the crime scene may help to delay the discovery of the victim, and thus delay the offender’s apprehension. Moreover, the likelihood of whether or not a sexual murderer is apprehended varied significantly across victim characteristics.ConclusionSome offenders seem to exhibit rational thinking in targeting certain types of victims and in adopting certain strategies in order to delay body recovery. Number of days until body recovery is a more appropriate measure of detection avoidance than case status, as it is not biased by administrative rules or timing of data entry.     

Gender as social threat: A study of offender sex,situational factors,gender dynamics and social control

Purpose

Adopting a social threat perspective, the assessment explores how gender and social gender dynamics affect the labeling of convicted felons using a unique sentencing outcome - adjudication withheld.

Methods

This research investigates the direct effect of gender, and interactive impact of offender sex/crime type, on adjudication withheld for a sample of probationers (N = 110,419) sentenced in Florida between 2000 and 2002 using Hierarchical Generalized Linear Modeling. The study also explores how social gender dynamics moderate these relationships.

Results

Female offenders are significantly more likely than men to receive adjudication withheld. Women convicted of atypical crimes, such as assault, auto theft and drug sale/manufacturing have better odds of avoiding the felon label than females convicted of other crimes. Finally, measures of gendered threat do not increase the use of social control for female offenders.

Conclusions

Women have significantly better chances of avoiding a felon label; however, this varies by crime type. Criminal justice actors may be reluctant to penalize female offenders with a felon label and the stigma of violent crime convictions. Finally, gendered threat measures did not weaken the leniency shown to female probationers in Florida, possible due to the increased resources available to women in the study areas.     

论司法和谐的困境与前景：从法社会学角度

本文从司法和谐的基本内容入手,论述了在当代我国经济、政治、社会全面发展的背景下,实现司法和谐的现实困境,即＂特权文化＂心理促使人们追求逃避法规的特权,泛行政化的权力结构不利于实现司法公正,社会利益冲突加剧使司法和谐变得困难,社会价值多元化让司法活动受到更多拷问,从法社会学角度展望了我国＂司法和谐＂的前景。     

Intellectual property issues in joint ventures and collaborations

Legal context: The IP issues involved in forming, operating, and (inevitably)terminating a joint venture or collaboration are much more numerousthan would typically apply to a straightforward investment inan organic growth, or on a merger or acquisition. The pitfallsare also more insidious. Key points: The author approaches the topic within the commercial context,discussing the commercial rationale behind joint ventures andcollaborations and the life cycle of a joint venture or collaboration. The article explores the four key stages of a joint ventureor collaboration: (1) pre-contract stage: confidentiality andtrade secrets; due diligence; structural considerations; (2)formation stage: assignment and licensing of existing rights;the terms of transfer; valuation of IP contributions; (3) durationstage: future contribution of existing and future backgroundrights; ownership and exploitation of foreground rights; maintenanceand protection of rights; and (4) termination stage: providingfor both unexpected and expected events. The article also provides advice as to avoiding the pitfallsof joint ownership: understanding the differences between jurisdictions;potential problems; and avoiding the banana skins. Practical significance: Joint ventures and collaborations are widely used across a rangeof industry sectors, but particularly high-tech sectors, suchas pharma/bio, information technology, and communications, inwhich IP rights are particularly important. Parties consistently cite the loss of background IP rights asa major risk in joint venture collaborations, and dealing withIP that is generated in the course of a joint venture or collaborationcan also present particular problems, particularly if it isto be used or owned jointly by more than one party.     

论免受酷刑权的国际标准

免受酷刑权,即保持身体和精神完整性的权利。免受酷刑权国际标准的确立,是人类道德进步的一种象征。充分及真正普遍地实施国际法律文件中所阐述的标准是世界大家庭面临的艰巨任务。禁止酷刑是世界性难题。中国是《禁止酷刑公约》的缔约国,但中国免受酷刑的保障现状与国际标准相比较有很大差距,尤其是在刑事司法领域刑讯逼供现象还很普遍。这与《禁止酷刑公约》所规定的国家禁止酷刑的义务不符合,也导致了大量的司法不公的存在。随着国际社会禁止酷刑的发展,中国依照免受酷刑权的国际标准在国内积极推进禁止酷刑,在国际上全面接受国际监督就尤为迫切。     

国际条约与构建国际和谐社会

国际和谐社会是人类普遍追求的理想社会,国际条约对构建国际和谐社会具有基础和保障作用。首先,国际条约协调国家之间的利益关系,避免冲突,为实现和平国际环境奠定基础;其次,国际条约平衡国家的权利和义务,既规范又约束国家行为,达到共赢,形成共同繁荣局面;再次,国际条约在促进人类与自然和谐、可持续发展方面提供依据与保证;最后提出,采取合理措施进一步加强国际条约的约束范围和效力。     

The impact of court errors on liability sharing and safety regulation for environmental/industrial accidents

We focus in this paper on the effects of court errors on the optimal sharing of liability between firms and financiers, as an environmental policy instrument. Using a structural model of the interactions between firms, financial institutions, governments and courts we show, through numerical simulations, the distortions in liability sharing between firms and financiers that the imperfect implementation of government policies implies. We consider in particular the role played by the efficiency of the courts in jointly avoiding Type I (finding an innocent firm guilty of inappropriate care) and Type II (finding a guilty firm not guilty of inappropriate care) errors. This role is considered in a context where liability sharing is already distorted (when compared with first best values) due not only to the courts’ own imperfect assessment of safety care levels exerted by firms but also to the presence of moral hazard and adverse selection in financial contracting. There is also not congruence of objectives between firms and financiers on the one hand and social welfare maximization on the other. Our results indicate that an increase in the efficiency of court system in avoiding errors raises safety care level, thereby reducing the probability of accident, and allowing the social welfare maximizing government to impose a lower liability [higher] share for firms [financiers] as well as a lower standard level of care.     

反外资垄断的政府另类政策简析

中国加入WTO后,面对跨国公司对中国产业的垄断的发展趋势,应在避减垄断的条件下区别对待:对外资自然垄断采取保护、规制和增加竞争的政策;对于非自然垄断的规模经济行业的外资垄断采取限制垄断和增加竞争的政策;对于由技术优势所造成的垄断采取适度保护的政策;对由信息优势所形成的外资垄断应采取消除、限制垄断和增加竞争的政策,等等。