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项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

OVyGF 2022-07-07 12:30:25 572 15条评论

股市基金的知识-从股市里炒指数基金

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四2021年12月5日发(作者:乔维怡)

《BEPS第10项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四)》(中英) DISCUSSIO DRAFT O THE USEOF PROFIT SPLITS I THE COTEXT OF GLOBAL VALUE CHAIS 《BEPS第10项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四)》(中英) (不含附件部分) 翻译:李敦峰 (续) Aligning taxation with value creation 确保课税与价值创造相匹配 BEPS Action Plan has as one of its three pillars ensuring that taxation isaligned with substance, and Action 10 covering profit splits falls under theheading of assuring that transfer pricing outcomes are in line with valuecreation. The Plan notes that “the rules should be improved to put moreemphasis on value creation in highly integrated groups”. 行动计划将确保课税与经济实质相匹配作为其三大支柱之一,且与利润分割法有关的行动10也被归入确保

转让定价结果与价值创造相匹配这一标题之下。该行动计划指出,“规则应予以改进,以更加重视高度一体化企业集团的价值创造。” ctional profit split methods may be viewed as one means of achieving thiscloser alignment between profits and value creation. In practice, transactionalprofit split methods are typically applied using one or more allocation keys orfactors to split the profits, based on the outcome of a functional analysisthat determines how value is created in the ME group. As the Guidelines note,it is important that factors are used in an economically valid way thatapproximates the division of profits that would have been agreed at arm’slength (see paragraph 2.108) 4.交易利润分割法可被看作是实现利润与价值创造更紧密匹配的手段之一。事实上,交易利润分割法特别适用于,根据功能分析的结果(即跨国企业集团是如何创造价值的),运用一种或多种分配标准或因素,以分割利润。正如《转让定价指南》所述,用于分配的因素以一种经济有效的方式近似于按照独立交易原则可达成的利润划分,这一点尤为重要(详见第2.108段)。

the Guidelines state at paragraph 2.15 that there should be a “strongcorrelation” between the allocation key and the creation of value, a commoncriticism of transactional profit split methods is their perceivedsubjectivity: allocation keys can be difficult to verify from objectiveevidence. 5.尽管《转让定价指南》在第2.15段中描述,在分配标准与价值创造之间应有一种“密切的相关性”,但是对于交易利润分割法的一贯批评正是其可预见的主观性,即:分配标准可能难以通过客观证据得以证实。 section focusses on how to develop objectivity in profit split factors inorder that transfer pricing outcomes are firmly aligned with value io 8 in a later part of this document contains a weighting approachrelevant to the issues in this section. 6.本节主要讨论如何在利润分割因素中彰显其客观性,以使转让定价结果与价值创造严格匹配。在本讨论稿后面的情景8中,包含与本节议题相关的权重。 7. Scenario 1 in this discussion draftsets out the integrated activities of three manufacturing OEMs. Assume

基金定投小知识APP-怎样炒好基金

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

基金指标基础知识-美国炒基金退休高手

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

私募基金管理知识-基金是用来炒的吗

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

基金基础知识债券-炒基金就这8招电子版

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

基金从业考试基础知识题目-为啥炒外汇基金的总借身份证

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

知识产权的基金-理财机构有炒基金这个项目么

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

私募股权基金还是证券投资基础知识-哪款基金炒原油

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

有关指数基金的知识-炒基金大家都赚了多少

项行动计划:关于在全球价值链背景下运用利润分割法的讨论稿(四

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来源:铁面财经网---客观中立的财经资讯网版权所有,转载请保留出处。本站文章发布于 2021-12-05 06:36:33

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评论列表 (有 15 条评论,572人围观)参与讨论
曾道人内幕玄机
曾道人内幕玄机 26 minutes ago沙发
“规则应予以改进
债务人和债权人
债务人和债权人 4 minutes ago沙发
根据功能分析的结果(即跨国企业集团是如何创造价值的)
羊痘
羊痘 3 minutes ago沙发
based on the outcome of a functional analysisthat determines how value is created in the ME group. As the Guidelines note
张雨薇
张雨薇 20 minutes ago沙发
the Guidelines state at paragraph 2.15 that there should be a “strongcorrelation” between the allocation key and the creation of value
天津工商年检
天津工商年检 26 minutes ago沙发
以使转让定价结果与价值创造严格匹配
999急救中心
999急救中心 17 minutes ago沙发
以使转让定价结果与价值创造严格匹配
黄斑裂孔
黄斑裂孔 0 second ago沙发
以使转让定价结果与价值创造严格匹配
华新水泥股票
华新水泥股票 27 minutes ago沙发
根据功能分析的结果(即跨国企业集团是如何创造价值的)
满脸痤疮
满脸痤疮 10 minutes ago沙发
a commoncriticism of transactional profit split methods is their perceivedsubjectivity
金正大oa
金正大oa 1 minute ago沙发
it is important that factors are used in an economically valid way thatapproximates the division of profits that would have been agreed at arm’slength (see paragraph 2.108) 4.交易利润分割法可被看作是实现利润与价值创造更紧密匹配的手段之一
cbd二手房
cbd二手房 23 minutes ago沙发
且与利润分割法有关的行动10也被归入确保转让定价结果与价值创造相匹配这一标题之下
solidworks2012
solidworks2012 3 minutes ago沙发
即:分配标准可能难以通过客观证据得以证实
甲胺基阿维菌素苯甲酸盐
甲胺基阿维菌素苯甲酸盐 13 minutes ago沙发
7. Scenario 1 in this discussion draftsets out the integrated activities of three manufacturing OEMs. Assume 基金定投小知识APP-怎样炒好基金 基金指标基础知识-美国炒基金退休高手 私募基金管理知识-基金是用来炒的吗 基金基础知识债券-炒基金就这8招电子版 基金从业考试基础知识题目-为啥炒外汇基金的总借身份证 知识产权的基金-理财机构有炒基金这个项目么 私募股权基金还是证券投资基础知识-哪款基金炒原油 有关指数基金的知识-炒基金大家都赚了多少
163803基金净值
163803基金净值 22 minutes ago沙发
section focusses on how to develop objectivity in profit split factors inorder that transfer pricing outcomes are firmly aligned with value io 8 in a later part of this document contains a weighting approachrelevant to the issues in this section. 6.本节主要讨论如何在利润分割因素中彰显其客观性