移転価格税制 | あずさ監査法人

移転価格税制

企業の国外関連法人とのモノ・カネ・サービス等の取引価格を独立企業間価格（第3者間取引であったならば支払われたであろう価格）で計算し直すことにより、国外関連法人との取引を通じた所得の他国への移転を防止し、適正な国際課税の実現を図ることを目的とする税制のことです。

移転価格税制の適用にあたっては、納税者に予め租税回避の意図があったか否かは考慮されません。

© 2012 KPMG AZSA LLC, a limited liability audit corporation incorporated under the Japanese Certified Public Accountants Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-a-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.