本文作者考察了转让定价分析中的地域特殊优势(Location specific advantage,LSA),并侧重于中国的实践。本文作者认为,LSA颠覆了独立交易原则适用方面现有共识所基于的部分基本假设,但是可以证明,LSA并未违背OECD范本第9条述及原则的初衷。一、引言在国际税收领域中,“地域特殊优势”是一个相对较新的词汇。(1)LSA描述的是针对特定地域的以下两 The author examines the Location Specific Advantage (LSA) in transfer pricing analysis and focuses on China’s practice. The author argues that the LSA subverts some of the basic assumptions upon which the existing consensus on the application of the principle of independent transactions is based, but can prove that the LSA did not violate the original intent of the principle in article 9 of the OECD. I. INTRODUCTION In the field of international taxation, “geographical special advantage ” is a relatively new term. (1) The LSA describes the following two for a specific area