Administrations (OECDTransfer PricingGuidelines) in applyingthearm’s-lengthprinciple. daccess-ods.un.org daccess-ods.un.org 第9 条评注提出的主要问题是 2001 年版评注第 3 段的措辞,该段载有前专 家组的建议,即:各国在适用正常交易原则时应遵循《经合组织跨国企业和税务 当局转让定价指南》(《经合组织...
这衍生出了 Arm’s length principle,独立交易原则。关联双方的“交易”,要遵循这个原则。即独立双方间的交易价格,市场公允价格。 这个是合法的转移定价的核心。 二、可比性是独立交易的核心(为啥?根据OECD Transfer Pricing Guidelines) 如何判断这个交易可比?Standard of Comparability To be comparable means that non...
为了控制跨国企业的这些逃税行为,国际政府委托经济合作与发展组织(Organisation for Economic Co-operation and Development/OECD) 统筹管辖,通过Arm's Length Principle原理,也是关联公司交易定价要跟非关联公司交易定价的逻辑一致,不能异常。 2)双支柱模型 OECD提出了包容性框架下经济数字化国际税收挑战的“双支柱”解决方案...
The European Court of Justice has confirmed the compatibility of transfer pricing adjustments under the arm's length standard in its "SGI" judgment. In this decision, the ECJ has stated that transfer pricing control is justified as a means to fight "artificial arrangements" while commercially ...
随着OECD的BEPS（Base Erosion and Profit Shifting，税基侵蚀与利润转移）项目深入推进，全球税务环境愈发注重跨国公司的转移定价策略，旨在维护公平税负并确保关联企业间的交易符合独立交易原则（Arm's Length Principle，ALP）。ALP的核心理念是确保关联企业间的交易与市场公平原则相符，避免利润操纵和税收漏洞...
Malta introduced Transfer Pricing Regulations in November 2022.The Background to the Arm’s Length Principle Generally, tax authorities approach each enterprise within an MNE group as a separate entity and aim to tax each individual group member on the income arising to it. However, because members...
Transfer Pricing是跨国公司在集团内部进行商品、服务或无形资产交易时设定的价格。转让定价的主要目的是在不同国家的子公司之间合理分配收入和成本,以优化企业的全球税务负担。定价依据:根据“独立交易原则”(Arm’s Length Principle),关联公司之间的交易价格应与非关联公司之间的市场价格一致。否则,可能会引发税务机关的...
Transfer Pricing 转让定价是指关联企业之间在销售货物、提供劳务、转让无形资产等时制定的价格。在跨国经济...
In transfer pricing for tax purposes, the arm’s length principle states that the cost of a transaction between related company entities must be the same as if it had occurred between independent parties. The OECD calls it the “international standard that OECD member countries have agreed should...
1. Arm's length principle: The transfer pricing policy is generally based on the arm's length principle, which requires that the prices or profits attributed to transactions between affiliated entities should be comparable to those that would be charged in transactions between unrelated entities. Thi...