已经或计划在华投资的跨国公司,应积极跟进中国最新的反避税实施情况,采取有效措施应对“后BEPS时代”不断增加的转让定价税务风险。一直以来,通过关联交易将利润转移至低税负的国家或地区,是跨国公司规避投资目的地国家/地区税收的惯常手法。这一转让定价行为造成很多国家遭受税基被侵蚀的局面,成为各国反避税的重点。鉴此,二十国集团(G20)委托经济合作发展组织(OECD)制定了应对“税基侵蚀和利润 Multinationals that have or plan to invest in China should actively follow up on China’s latest anti-tax avoidance implementation and take effective measures to address the ever-increasing tax risk of transfer pricing in post-BEPS era. Traditionally, the transfer of profits to affiliated countries or regions with low taxes through connected transactions is a common practice for multinational corporations to avoid taxation in the countries / regions where the investment is made. This transfer pricing behavior has caused many countries to suffer erosion of the tax base and has become the focus of anti-tax avoidance in all countries. In view of this, the Group of Twenty (G20) commissioned the Organization for Economic Co-operation and Development (OECD) to formulate a response to the ”tax base erosion and profits