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在经济全球化的今天,跨国公司关联交易对世界各国税基构成的威胁日渐扩大,无形资产的转让定价问题成为发达国家和发展中国家共同关注的焦点。对此,经合组织开展BEPS行动,并专门针对无形资产的转让定价问题发布《无形资产转让定价指引》(下文简称《指引》),就无形资产的特性提出以公平交易原则为基础的“六步规则”。虽然上述规则有别于其他转让定价的情形,但依然能够从中归纳出两个基本方面:一是建立能反映公平交易状态的可比性条件;二是运用适当的方法确定公平交易价格。为厘清这一话题,本文将从以上两个方面对经合组织的《指引》进行归纳和梳理。
In today’s economic globalization, the threat posed by the TNCs’ affiliated transactions to the tax bases of various countries in the world is increasingly expanding. The transfer pricing of intangible assets has become a common focus of attention both in developed and developing countries. In response, the OECD conducted BEPS operations and released the Guidance on the Pricing of Intangible Assets Transfer (hereinafter referred to as “the Guidance”) specifically on the transfer pricing of intangible assets, putting forward the principle of fair trade based on the characteristics of intangible assets “ Six-step rule ”. Although the above rules are different from other transfer pricing cases, two basic aspects can still be summed up: one is to establish comparable conditions that reflect the status of fair trade; and the other is to use appropriate methods to determine the fair transaction price. To clarify this topic, this article will summarize and sort out the OECD “Guidelines” from the above two aspects.