在当今相互关联的全球经济中，企业通常跨多个司法辖区开展业务，并在子公司、关联公司或相关实体之间进行交易。这些内部交易可能涉及重大的税务问题。
转让定价正是在此发挥作用。转让定价是指关联方之间交易的定价规则和方法，其核心在于确保这些交易以“独立交易”的方式进行————即按照独立主体之间的交易定价。
为什么这对企业如此重要？答案在于合规和风险管理。世界各地的监管机构通常会要求备案，并对不合规行为施加处罚。不合规可能导致与税务机关的纠纷以及声誉风险。
为了促进一致性和公平性，经济合作与发展组织（“经合组织”）发布了《经合组织跨国企业与税务机关转让定价指南》（“经合组织指南”），作为国际基准。经合组织指南阐明了独立交易原则，并提供了集团内部交易定价的详细方法。该指南也为旨在遏制避税和提高透明度的“税基侵蚀和利润转移”（”BEPS“）行动计划提供了基础。大多数司法辖区的国内规则都与这些标准保持一致。
在本指南中，我们将介绍柬埔寨、印度尼西亚、马来西亚、菲律宾、新加坡、泰国和越南转让定价的主要制度，涵盖以下内容：
- 总体框架：经合组织指南在您所在的司法辖区的转让定价框架中发挥什么作用？国内立法或法规如何定义“关联方”？
- 转让定价备案和合规：哪些主体负责备案？何时备案？
- 常设机构：您所在的司法辖区如何处理常设机构的利润归属问题？
- 争议解决和预约定价安排：哪些机制可用于预防或解决转让定价争议？
- 安全港规则和简化措施：您所在的司法辖区是否提供任何安全港规则或简化措施？
无论您是企业领导者、法律顾问，还是仅仅对全球贸易机制感兴趣，我们都希望本指南能帮助您了解各个司法辖区转让定价框架的关键要点。
如需了解更多信息，请点击此处阅读完整指南。
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