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Jingdong book

跨国企业与税务机关转让定价指南（2010）

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Jingdong book

跨国企业与税务机关转让定价指南（2010）

Name: 跨国企业与税务机关转让定价指南（2010）
Brand: Jingdong book
SKU: 3110216171
Price: 42.34 USD
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在寻求平衡纳税人和税务机关利益过程中，为保证对各方的公平，有必要对与转让定价案件体系的所有方面均加以考虑，其中一个方面就是举证责任的分配。在大多数管辖地中，税务机关承担举证责任，这就要求税务机关提供初步证据，表明纳税人的定价不符合独立交易原则。但应指出的是，即使在此种情况下，税务机关仍然可以合理要求纳税人提供历史资料使税务机关能开展对关联交易的调查。在其他一些管辖地中，纳税人可能承担着某些方面的举证责任。某些OECD成员国认为《OECD税收协定范本》第9条确立了转让定价案件中的举证责任，该规定应优先于任何与此不符的国内法规定，但其他一些国家则认为第9条并没有确立举证责任（这里主要涉及《OECD税收协定范本》第9条注释的第四段）。无论哪一方承担举证责任，评估举证责任是否公平分配需要考虑该管辖地税制涉及包括争端解决在内的转让定价法规执行的其他特征。这些特征包括税收检查、行政诉讼程序、对核定税款及退税涉及的应付利息做出的规定，对税务机关做出的纳税调整是否在提出异议之前先缴清税款的规定，有关税收法律可追溯时限的规定，以及对制度法规事先告之的范围等。仅依赖其中任何一个特征，包括举证责任，而做出有关转让定价的无依据的论断都是不适当的。上述问题将在第4章中予以进一步讨论。
《跨国企业与税务机关转让定价指南（2010）》集中讨论转让定价领域的原则性问题。财政事务委员会将继续在该领域的工作。第1章至第3章的修订以及全新的第9章于2010年通过，反映了委员会在可比性、交易利润法以及业务重组转让定价问题等方面的工作。未来的工作将解决诸如独立交易原则在无形资产、劳务、成本分摊协议、常设机构以及资本弱化方面的问题。该委员会希望能定期审核OECD成员国和部分非成员国在贯彻独立交易原则时运用的方法，尤其是在运用交易利润法（定义见第2章）方面遇到的困难，以及这些国家间解决这些问题的方式所积累的经验。

Catalogue

前言
词汇
第1章独立交易原则
A.引言
B.对独立交易原则的表述
B.1 《OECD税收协定范本》第9条
B.2 维护独立交易原则作为国际共识的地位
C.一种非独立交易原则方法：全球公式分配法
C.1 该方法背景及说明
C.2 与独立交易原则的比较
C.3 非独立交易原则方法的排除
D.独立交易原则的应用指南
D.1 可比性分析
D.1.1 可比性分析的重要性及“可比”的含义
D.1.2 决定可比性的因素
D.1.2.1 资产或劳务特性
D.1.2.2 功能分析
D.1.2.3 合同条款
D.1.2.4 经济环境
D.1.2.5 经营策略
D.2 对实际已发生交易的确认
D.3 亏损
D.4 政府政策的影响
D.5 海关估价的运用

第2章转让定价方法
第一部分转让定价方法的选择
A.选择最适合案例情况的转让定价方法
B.运用一种以上的方法
第二部分传统交易法
A.引言
B.可比非受控价格法
B.1 概述
B.2 可比非受控价格法应用实例
C.再销售价格法
C.1 概述
C.2 再销售价格法应用实例
D.成本加成法
D.1 概述
D.2 成本加成法应用实例
第三部分交易利润法
A.引言
B.交易净利润法
B.1 概述
B.2 优点与不足
B.3 应用指南
B.3.1 交易净利润法适用的可比性标准
B.3.2 选择净利润指标
B.3.3 净利润的确定
B.3.4 净利润指标分母的选择
B.3.4.1 净利润指标的分母为销售收入的实例
B.3.4.2 净利润指标的分母为成本的实例
……

第3章可比性分析
第4章避免及解决转让定价争端的管理措施
第5章文档
第6章关于无形资产的特别考量
第7章关于集团内劳务的特别考量
第8章成本分摊协议
第9章企业重组的转让定价问题

Book Abstract

《跨国企业与税务机关转让定价指南（2010）》：
C.一种非独立交易原则方法：全球公式分配法C.1该方法背景及说明1.16全球公式分配法有时被建议作为一种替代独立交易原则的方法，用以确定各国税收辖区之间适当的利润分配水平。尽管一些国家的税务机关已经尝试在国内应用该方法，但在国家之间尚未使用。
1.17全球公式分配法将跨国公司集团的全球利润在合并的基础上，按照预先设定的公式在不同国家的关联企业之间进行分配。运用全球公式分配法有三个基本要素：确定被征税的实体，即确定跨国公司集团内部哪些子公司和分支机构构成全球性的纳税实体；准确地确定全球利润；以及建立用于将全球利润分配给这些纳税实体的公式。该公式最有可能建立在成本、资产、工资和销售收入等各种因素组合的基础上。
1.18全球公式分配法不应与第2章第三部分所阐述的交易利润法相混淆。前者是运用一个预先确定的公式将利润分配给跨国公司集团内所有纳税人，而后者是在个案分析的基础上，将一家或多家关联企业的利润与类似情况下可比的独立企业应实现的利润进行比较。全球公式分配法也不应与由税务机关和特定纳税人（或跨国公司集团）在仔细分析特定事实和情况之后所共同开发出的公式的选择性应用相混淆，例如可在双边磋商程序、预约定价安排或其他双边或多边协商中使用的公式。这些公式是建立在纳税人特定事实和情况的基础之上确定的，从而不具有全球公式分配法的全球预先设定性。
C.2与独立交易原则的比较
1.19全球公式分配法的倡导者把其作为可替代独立交易原则的方法进行推广。他们认为，该方法提供了更多的管理便利，可以使纳税人获得更大的确定性。这些倡导者还认为全球公式分配法更符合经济实质。他们认为，对跨国公司集团必须在集团范围内或合并的基础上进行考虑，以反映集团内部关联企业之间各种关系的业务实质。他们断言，对高度一体化的集团运用独立核算的方法是不适当的，因为很难确定各个关联企业对跨国公司集团整体利润的贡献是多少。
1.20除了这些论点，全球公式分配法的倡导者还认为，因为在该方法下，出于国内税收的目的，原则上跨国公司集团只需要准备一套账簿，从而降低了纳税人的合规成本。
1.210ECD成员国并不接受上述观点，也不认为全球公式分配法可以作为独立交易原则现实可行的替代方法，原因如下：
1.22对于全球公式分配法最主要的顾虑在于，实施该方法时很难在避免双重征税的同时确保单次征税。要做到这一点，需要对所使用的预先设定公式和该集团的构成等问题进行大量的国际协调并达成共识。例如要避免双重征税，首先必须在采取全球公式分配法上达成一致，接着还要在以下一系列问题上达成共识：跨国公司集团全球税基的衡量、统一会计制度的使用、在不同税收管辖区（包括非成员国）之间分配税基所应使用的因素，以及如何衡量和权衡这些因素。要就上述问题达成一致既十分费时又极其困难。对于各国是否愿意接受一个通用的公式很难下定论。
1.23即使一些国家愿意接受全球公式分配法，也有可能产生分歧，因为根据在其辖区内占主导地位的活动或因素，各国希望强调或包含在公式中的因素可能有所不同。各国都有激励对公式或公式中的权重进行设计以使本国收入最大化。此外，各国税务机关必须共同考虑如何应对将公式中所使用的生产要素（如销售收入、资本）人为转移到低税率国家的可能性。若是相关公式的组成部分可以被操纵，避税就有可能发生，例如进行不必要的财务交易、刻意安排可移动资产的所在地、要求跨国公司集团中的特定公司保持超出同类非受控企业正常水平的存货，等等。
1.24由此，转向全球公式分配法体系将会导致巨大的政治和行政复杂性，其所要求的国际合作水平在国际税收领域并不现实。这种多边协调需要将跨国公司经营所在地的所有主要国家都纳入其中。如果各主要国家不一致同意使用全球公式分配法，跨国公司集团将面临需要遵从两个完全不同体系的负担。换言之，对于同一组交易，他们将被迫在两个完全不同的标准下计算应归属于其成员企业的利润。这样的结果会导致每个案例都存在双重征税（或征税不足）的可能。
……

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