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

《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