BEPS后的转移定价利润分割方法:回到未来

Michael Kobetsky
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引用次数: 2

摘要

2018年,经济合作与发展组织/二十国集团(OECD/G20)《税基侵蚀和利润转移包容性框架(BEPS):行动10》发布了关于交易性利润分割法的修订指南。遗憾的是,订正的指导方针未能提供机会,使利润分割法更经常成为最适当的转让定价方法。经修订的指导意见明确指出,缺乏可比较的非受控交易本身并不是采用利润分割法的依据。在以前的指导下,利润分割法很少使用。在修订后的指引中,使用利润分割法的门槛要求仍然是限制性的。因此,利润分割法可能很少是最合适的转移定价方法。然而,BEPS关于数字经济征税的行动1正在考虑剩余利润分割法。《包容性框架》2019年短期政策说明第一支柱下的两项建议涉及使用剩余利润分割法来分配利润。这些提议涉及超越公平原则的新的利润分配规则。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Transfer-Pricing Profit-Split Method After BEPS: Back to the Future
In 2018, the Organisation for Economic Co-operation and Development/Group of Twenty (OECD/G20) Inclusive Framework on base erosion and profit shifting (BEPS): action 10 issued revised guidance on the transactional profit-split method. Regrettably, the revised guidance failed to provide the opportunity for the profit-split method to be more often the most appropriate transfer-pricing method. The revised guidance expressly states that the lack of comparable uncontrolled transactions, by itself, is not a basis for the use of the profit-split method. Under the former guidance, the profit-split method was used infrequently. In the revised guidance, the threshold requirements for the use of the profit-split method are still restrictive. Consequently, it is likely that the profit-split method will rarely be the most appropriate transfer-pricing method. Nevertheless, the residual profit-split method is being considered for BEPS action 1, on the taxation of the digital economy. Two of the proposals under pillar 1 of the Inclusive Framework's 2019 short policy note involve the use of the residual profit-split method to allocate profits. These proposals involve new profit allocation rules that go beyond the arm's-length principle.
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