OECD transfer pricing guidelines for multinational enterprises and tax administrations:
This publication provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensur...
Gespeichert in:
| Körperschaft: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD
2009
|
| Ausgabe: | 2009 ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Zusammenfassung: | This publication provides guidance on the application of the "arm's length principle" for valuation for tax purposes of cross-border transactions between associated enterprises. In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation that may result from a dispute between two countries on the determination of the arm's length remuneration for their cross-border transactions with associated enterprises.--Publisher's description. |
| Beschreibung: | Franz. Ausg. u.d.T.: Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales |
| Beschreibung: | 243 S. |
| ISBN: | 9789264075276 |
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| adam_text | OECD TRANSFER PRICING GUIDELINES FOR MULTINATIONAL ENTERPRISES AND TAX
ADMINISTRATIONS 2009 EDITION B 366258 TABLE OF CONTENTS - 5 TABLE OF
CONTENTS PREFACE 11 GLOSSARY 17 CHAPTER I THE ARM S LENGTH PRINCIPLE A.
INTRODUCTION 25 B. STATEMENT OF THE ARM S LENGTH PRINCIPLE 27 I) ARTICLE
9 OF THE OECD MODEL TAX CONVENTION 27 II) MAINTAINING THE ARM S LENGTH
PRINCIPLE AS THE INTERNATIONAL CONSENSUS 29 C. GUIDANCE FOR APPLYING THE
ARM S LENGTH PRINCIPLE 30 I) COMPARABILITY ANALYSIS 30 A) REASON FOR
EXAMINING COMPARABILITY 30 B) FACTORS DETERMINING COMPARABILITY 32 1.
CHARACTERISTICS OF PROPERTY OR SERVICES 32 2. FUNCTIONAL ANALYSIS 32 3.
CONTRACTUAL TERMS 35 4. ECONOMIC CIRCUMSTANCES 35 5. BUSINESS STRATEGIES
36 II) RECOGNITION OF THE ACTUAL TRANSACTIONS UNDERTAKEN 38 III)
EVALUATION OF SEPARATE AND COMBINED TRANSACTIONS 40 IV) USE OF AN ARM S
LENGTH RANGE 41 V) USE OF MULTIPLE YEAR DATA 42 VI) LOSSES 43 VII) THE
EFFECT OF GOVERNMENT POLICIES 44 VIII) INTENTIONAL SET-OFFS 46 IX) USE
OF CUSTOMS VALUATIONS 48 X) USE OF TRANSFER PRICING METHODS 48 OECD
TRANSFER PRICING GUIDELINES - ISBN 978-92-64-07527-6 OECD 2009 6 -
TABLE OF CONTENTS CHAPTER II TRADITIONAL TRANSACTION METHODS A.
INTRODUCTION 51 B. RELATIONSHIP TO ARTICLE 9 51 C. TYPES OF TRADITIONAL
TRANSACTION METHODS 52 I) COMPARABLE UNCONTROLLED PRICE METHOD 52 II)
RESALE PRICE METHOD 55 III) COST PLUS METHOD 60 D. RELATIONSHIP TO OTHER
METHODS 65 CHAPTER III OTHER METHODS A. INTRODUCTION 67 B. TRANSACTIONAL
PROFIT METHODS 67 I) PROFIT SPLIT METHOD 68 A) IN GENERAL 68 B)
STRENGTHS AND WEAKNESSES 69 C) GUIDANCE FOR APPLICATION 70 II)
TRANSACTIONAL NET MARGIN METHOD 74 A) IN GENERAL 74 B) STRENGTHS AND
WEAKNESSES 75 C) GUIDANCE FOR APPLICATION 77 1. THE COMPARABILITY
STANDARD TO BE APPLIED TO THE TRANSACTIONAL NET MARGIN METHOD 77 2.
OTHER GUIDANCE 79 III) CONCLUSIONS ON TRANSACTIONAL PROFIT METHODS 81 C.
A NON-ARM S-LENGTH APPROACH: GLOBAL FORMULARY APPORTIONMENT 84 I)
BACKGROUND AND DESCRIPTION OF METHOD 84 II) COMPARISON WITH THE ARM S
LENGTH PRINCIPLE 85 III) REJECTION OF NON-ARM S-LENGTH METHODS 88 OECD
TRANSFER PRICING GUIDELINES - ISBN 978-92-64-07527-6 OECD 2009 TABLE
OF CONTENTS - 7 CHAPTER IV ADMINISTRATIVE APPROACHES TO AVOIDING AND
RESOLVING TRANSFER PRICING DISPUTES A. INTRODUCTION 89 B. TRANSFER
PRICING COMPLIANCE PRACTICES 90 I) EXAMINATION PRACTICES.. .*__ 91 II)
BURDEN OF PROOF. 92 III) PENALTIES 94 C. CORRESPONDING ADJUSTMENTS AND
THE MUTUAL AGREEMENT PROCEDURE: ARTICLES 9 AND 25 OF THE OECD MODEL TAX
CONVENTION 97 ) THE MUTUAL AGREEMENT PROCEDURE 97 II) CORRESPONDING
ADJUSTMENTS: PARAGRAPH 2 OF ARTICLE 9 98 III) CONCERNS WITH THE
PROCEDURES 101 IV) RECOMMENDATIONS TO ADDRESS CONCERNS 103 A) TIME
LIMITS 103 B) DURATION OF MUTUAL AGREEMENT PROCEEDINGS 105 C) TAXPAYER
PARTICIPATION 106 D) PUBLICATION OF APPLICABLE PROCEDURES 107 E)
PROBLEMS CONCERNING COLLECTION OF TAX DEFICIENCIES AND ACCRUAL OF
INTEREST 108 V) SECONDARY ADJUSTMENTS 109 D. SIMULTANEOUS TAX
EXAMINATIONS 113 I) DEFINITION AND BACKGROUND 113 II) LEGAL BASIS FOR
SIMULTANEOUS TAX EXAMINATIONS 114 III) SIMULTANEOUS TAX EXAMINATIONS AND
TRANSFER PRICING 115 IV) RECOMMENDATION ON THE USE OF SIMULTANEOUS TAX
EXAMINATIONS.... 117 E. SAFE HARBOURS 118 I) INTRODUCTION 118 II)
DEFINITION AND CONCEPT OF SAFE HARBOURS 118 III) FACTORS SUPPORTING USE
OF SAFE HARBOURS 119 A) COMPLIANCE RELIEF 119 B) CERTAINTY 120 C)
ADMINISTRATIVE SIMPLICITY 120 IV) PROBLEMS PRESENTED BY USE OF SAFE
HARBOURS 120 A) RISK OF DOUBLE TAXATION AND MUTUAL AGREEMENT PROCEDURE
DIFFICULTIES 122 OECD TRANSFER PRICING GUIDELINES - ISBN
978-92-64-07527-6 O OECD 2009 8 - TABLE OF CONTENTS B) POSSIBILITY OF
OPENING AVENUES FOR TAX PLANNING 124 C) EQUITY AND UNIFORMITY ISSUES 125
V) RECOMMENDATIONS ON USE OF SAFE HARBOURS 125 F. ADVANCE PRICING
ARRANGEMENTS 126 I) DEFINITION AND CONCEPT OF ADVANCE PRICING
ARRANGEMENTS 126 II) POSSIBLE APPROACHES FOR LEGAL AND ADMINISTRATIVE
RULES GOVERNING ADVANCE PRICING ARRANGEMENTS 130 III) ADVANTAGES OF
ADVANCE PRICING ARRANGEMENTS 131 IV) DISADVANTAGES RELATING TO^ADVANCE
PRICING ARRANGEMENTS 133 V) RECOMMENDATIONS 136 A) IN GENERAL 136 B)
COVERAGE OF AN ARRANGEMENT 137 C) UNILATERAL VERSUS BILATERAL
(MULTILATERAL) ARRANGEMENTS 137 D) EQUITABLE ACCESS TO APAS FOR ALL
TAXPAYERS 137 E) DEVELOPING WORKING AGREEMENTS BETWEEN COMPETENT
AUTHORITIES AND IMPROVED PROCEDURES 138 G. ARBITRATION 138 CHAPTER V
DOCUMENTATION A. INTRODUCTION 141 B. GUIDANCE ON DOCUMENTATION RULES AND
PROCEDURES 142 C. USEFUL INFORMATION FOR DETERMINING TRANSFER PRICING
145 D. SUMMARY OF RECOMMENDATIONS ON DOCUMENTATION 148 CHAPTER VI
SPECIAL CONSIDERATIONS FOR INTANGIBLE PROPERTY A. INTRODUCTION 151 B.
COMMERCIAL INTANGIBLES 152 I) IN GENERAL 152 II) EXAMPLES: PATENTS AND
TRADEMARKS 154 OECD TRANSFER PRICING GUIDELINES - ISBN 978-92-64-07527-6
OECD 2009 TABLE OF CONTENTS - 9 C. APPLYING THE ARM S LENGTH PRINCIPLE
155 I) HI GENERAL 155 II) IDENTIFYING ARRANGEMENTS MADE FOR THE TRANSFER
OF INTANGIBLE PROPERTY 156 III) CALCULATION OF AN ARM S LENGTH
CONSIDERATION 158 IV) ARM S LENGTH PRICING WHEN VALUATION IS HIGHLY
UNCERTAIN AT THE TIME OF THE TRANSACTION 161 D. MARKETING ACTIVITIES
UNDERTAKEN BY ENTERPRISES NOT OWNING TRADEMARKS OR TRADE-NAMES. 163
CHAPTER VII SPECIAL CONSIDERATIONS FOR INTRA-GROUP SERVICES A.
INTRODUCTION 165 B. MAIN ISSUES 166 I) DETERMINING WHETHER INTRA-GROUP
SERVICES HAVE BEEN RENDERED 166 II) DETERMINING AN ARM S LENGTH CHARGE
170 A) IN GENERAL 170 B) IDENTIFYING ACTUAL ARRANGEMENTS FOR CHARGING
FOR INTRA-GROUP SERVICES 171 C) CALCULATING THE ARM S LENGTH
CONSIDERATION 173 C. SOME EXAMPLES OF INTRA-GROUP SERVICES 176 CHAPTER
VIII COST CONTRIBUTION ARRANGEMENTS A. INTRODUCTION 179 B. CONCEPT OF A
CCA 180 I) IN GENERAL 180 II) RELATIONSHIP TO OTHER CHAPTERS 181 III)
TYPES OF CCAS 181 C. APPLYING THE ARM S LENGTH PRINCIPLE 182 I) IN
GENERAL 182 II) DETERMINING PARTICIPANTS 183 OECD TRANSFER PRICING
GUIDELINES - ISBN 978-92-64-07527-6 OECD 2009 10 - TABLE OF CONTENTS
III) THE AMOUNT OF EACH PARTICIPANT S CONTRIBUTION 183 IV) DETERMINING
WHETHER THE ALLOCATION IS APPROPRIATE 185 V) THE TAX TREATMENT OF
CONTRIBUTIONS AND BALANCING PAYMENTS 186 D. TAX CONSEQUENCES IF A CCA IS
NOT ARM S LENGTH 187 I) ADJUSTMENT OF CONTRIBUTIONS 188 II) DISREGARDING
PART OR ALL OF THE TERMS OF A CCA 188 E. CCA ENTRY, WITHDRAWAL, OR
TERMINATION 189 F. RECOMMENDATIONS FOR STRUCTURING AND DOCUMENTING CCAS
191 APPENDIX: RECOMMENDATION OF THE COUNCIL ON THE DETERMINATION OF THE
TRANSFER PRICING BETWEEN ASSOCIATED ENTERPRISES [C(95)126/FINAL] 195
LIST OF ANNEXES 199 ANNEX TO THE OECD TRANSFER PRICING GUIDELINES:
GUIDELINES FOR MONITORING PROCEDURES ON THE OECD TRANSFER PRICING
GUIDELINES AND THE INVOLVEMENT OF THE BUSINESS COMMUNITY 201 ANNEX TO
CHAPTER III: EXAMPLE TO ILLUSTRATE THE APPLICATION OF THE RESIDUAL
PROFIT SPLIT METHOD 207 ANNEX TO CHAPTER IV: GUIDELINES FOR CONDUCTING
ADVANCE PRICING ARRANGEMENTS UNDER THE MUTUAL AGREEMENT PROCEDURE ( MAP
APAS ) 211 ANNEX TO CHAPTER VI: EXAMPLES TO ILLUSTRATE THE TRANSFER
PRICING GUIDELINES ON INTANGIBLE PROPERTY AND UNCERTAIN VALUATION 241
OECD TRANSFER PRICING GUIDELINES - ISBN 978-92-64-07527-6 OECD 2009
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| indexdate | 2024-07-09T21:53:06Z |
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| spellingShingle | OECD transfer pricing guidelines for multinational enterprises and tax administrations Finanzverwaltung stw Multinationales Unternehmen stw OECD-Staaten stw Transferpreis stw Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation OECD countries Transfer pricing Taxation Law and legislation OECD countries Transfer pricing OECD countries Multinationales Unternehmen (DE-588)4075092-9 gnd Verrechnungspreis (DE-588)4063129-1 gnd Fremdvergleichspreis (DE-588)4197888-2 gnd |
| subject_GND | (DE-588)4075092-9 (DE-588)4063129-1 (DE-588)4197888-2 (DE-588)4137814-3 |
| title | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_alt | Transfer pricing guidelines for multinational enterprises and tax administrations |
| title_auth | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_exact_search | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_full | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_fullStr | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_full_unstemmed | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_short | OECD transfer pricing guidelines for multinational enterprises and tax administrations |
| title_sort | oecd transfer pricing guidelines for multinational enterprises and tax administrations |
| topic | Finanzverwaltung stw Multinationales Unternehmen stw OECD-Staaten stw Transferpreis stw Multinationales Unternehmen Recht Steuer International business enterprises Taxation Law and legislation OECD countries Transfer pricing Taxation Law and legislation OECD countries Transfer pricing OECD countries Multinationales Unternehmen (DE-588)4075092-9 gnd Verrechnungspreis (DE-588)4063129-1 gnd Fremdvergleichspreis (DE-588)4197888-2 gnd |
| topic_facet | Finanzverwaltung Multinationales Unternehmen OECD-Staaten Transferpreis Recht Steuer International business enterprises Taxation Law and legislation OECD countries Transfer pricing Taxation Law and legislation OECD countries Transfer pricing OECD countries Verrechnungspreis Fremdvergleichspreis Richtlinie |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=018004148&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT oecd oecdtransferpricingguidelinesformultinationalenterprisesandtaxadministrations AT oecd transferpricingguidelinesformultinationalenterprisesandtaxadministrations |