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Слайды и текст к этой презентации:

№1 слайд
Transfer Pricing Recent
Содержание слайда: Transfer Pricing Recent Trends and Developments at OECD Level Wolfgang Büttner Senior Advisor Tax Treaties, Transfer Pricing and Financial Transactions Division OECD www.oecd.org/ctp
№2 слайд
Recent Developments Recent
Содержание слайда: Recent Developments: Recent Developments: Attribution of profits to Permanent Establishments Revision of Chapters I-III of the Transfer Pricing Guidelines (comparability and profit methods) Transfer Pricing Aspects of Business Restructurings What does the future hold?
№3 слайд
.ATTRIBUTION OF PROFITS TO
Содержание слайда: 1. ATTRIBUTION OF PROFITS TO PERMANENT ESTABLISHMENTS www.oecd.org/ctp/tp/pe
№4 слайд
In July , the OECD Council
Содержание слайда: In July 2008, the OECD Council approved the final Report on the Attribution of Profits to Permanent Establishments In July 2008, the OECD Council approved the final Report on the Attribution of Profits to Permanent Establishments Partly incorporated in the 2008 update of the OECD Model Tax Convention Full implementation in future treaties: New Article 7 and its Commentary to be included in the 2010 update of the MTC (discussion draft released for public comment in November 2009)
№5 слайд
.PROPOSED REVISION OF
Содержание слайда: 2. PROPOSED REVISION OF CHAPTERS I-III OF THE TRANSFER PRICING GUIDELINES www.oecd.org/ctp/tp/cpm
№6 слайд
Proposed revision of Chapter
Содержание слайда: Proposed revision of Chapter II – Part I Selection of a transfer pricing method: Removes exceptionality of profit methods and replaces it with a standard whereby the selected transfer pricing method should be the “most appropriate method to the circumstances of the case”. Determined by Appropriateness to the nature of the transaction / functional analysis Availability / reliability of comparables
№7 слайд
Proposed Revision of Chapter
Содержание слайда: Proposed Revision of Chapter II – Parts II and III Existing Chapter II: Traditional transaction methods (CUP, Cost Plus, Resale Price): unchanged Existing Chapter III: Transactional Profit Methods (TNMM and Profit Split): Further guidance on practical application TNMM: selection and determination of the net profit margin indicator Profit Split: determination of profit to be split and of splitting factors Berry ratios
№8 слайд
Proposed New Chapter III
Содержание слайда: Proposed New Chapter III Comparability Analysis: Objective: find the most reliable comparables No requirement for an exhaustive search of all possible sources of comparables Acknowledge limitations in availability of information and compliance costs “Reasonably reliable comparables”: defined as the most reliable comparables in the circumstances of the case, keeping in mind the above limitations Typical 10-step process to be followed to perform a comparability analysis
№9 слайд
Foreign comparables
Содержание слайда: Foreign comparables Non-domestic comparables should not be automatically rejected
№10 слайд
Secret comparables Use of
Содержание слайда: Secret comparables Use of secret comparables discouraged Exception: in Mutual Agreement Procedures do eliminate double taxation
№11 слайд
Arm s length range and
Содержание слайда: Arm’s length range and statistical tools In some cases it will be possible to arrive at a single figure (e.g. price or margin) In most cases: arm’s length range Eliminate uncontrolled transactions (“potential comparables”) with a lesser degree of comparability than others
№12 слайд
Arm s length range and
Содержание слайда: Arm’s length range and statistical tools If comparability defects remain that cannot be identified and/or quantified, and are therefore not adjusted  use of statistical tools that take account of central tendency might help to enhance the reliability of the analysis
№13 слайд
Loss-making comparables Not
Содержание слайда: Loss-making comparables Not systematically rejected Case-by-case (risk profile in particular) Independent enterprise would not continue loss-making activities unless reasonable expectation of future profits Independent enterprise would not remain loss-making indefinitely. Where an associated enterprise remains loss-making over several years: is it providing a service to the group by maintaining a commercial presence?
№14 слайд
New Annexes Practical
Содержание слайда: 3 New Annexes Practical illustration of issues in relation to the application of transactional profit methods Example of working capital adjustments to improve comparability
№15 слайд
.TRANSFER PRICING ASPECTS OF
Содержание слайда: 3. TRANSFER PRICING ASPECTS OF BUSINESS RESTRUCTURINGS www.oecd.org/ctp/tp/br
№16 слайд
Relevance of the issue Tax
Содержание слайда: Relevance of the issue: Tax base erosion concern for certain countries Uncoordinated reactions by governments, for instance: Characterise a PE of foreign principal Assess exit / capital gain tax upon conversion Challenge post conversion transfer pricing Attempt to disregard some transactions involved in the restructuring Combine several of the above arguments Huge stakes (potential double taxation!) and uncertainties for business Lack of consensus
№17 слайд
Transfer Pricing Aspects of
Содержание слайда: Transfer Pricing Aspects of Business Restructuring Definition of business restructurings: “Cross-border redeployment (transfer) by a multinational enterprise of functions, assets and/or risks with associated profit/loss potential” Focus: How does the arm’s length principle and TP Guidelines apply to business restructurings?
№18 слайд
Transfer Pricing Aspects of
Содержание слайда: Transfer Pricing Aspects of Business Restructuring OECD Discussion Draft consists of 4 Issues Notes: Special Consideration for Risks Arm’s Length Compensation for the Restructuring Itself Remuneration of Post-Restructuring Controlled Transactions Recognition of the Actual Transactions Undertaken
№19 слайд
The consultation process
Содержание слайда: The consultation process 37 detailed contributions received from the public (see ww.oecd.org/ctp/tp/br) Consultation with commentators held 9-10 June 2009
№20 слайд
Some good progress ! More
Содержание слайда: Some good progress ! More consensus than non-consensus Starting point is not abusive cases Multinational Enterprises free to organise their business; tax administrations draw tax consequences on the basis of existing rules Same Arm’s Length Principle of Business Restructuring and post-Business Restructuring as for others Absence of comparables does not mean non-Arm’s Length
№21 слайд
Some good progress ! Profit
Содержание слайда: Some good progress ! Profit potential not an asset: decrease of Profit Potential not a taxable event per se Article 9 starts from contracts (respected only if actual behaviour conforms with contract + Arm’s Length) Examine rights and other assets Look at perspectives of both parties Non-recognition of transactions exceptional: pricing solutions preferred
№22 слайд
Way forward Business comments
Содержание слайда: Way forward Business comments identified areas for further work (while generally recognising that OECD draft was balanced) WP6 meetings of March 2010 and June 2010. Objective = Finalise 2nd half of 2010 Also to be kept in context: OECD work on dispute resolution (revised Commentary on Art.25; new paragraph on mandatory arbitration; online manual for Mutual Agreement Procedures MEMAP)
№23 слайд
Way forward WP meetings of
Содержание слайда: Way forward WP6 meetings of March 2010 and June 2010. Objective to finalise 2nd half of 2010
№24 слайд
.NEXT TOPIC FOR CONSIDERATION
Содержание слайда: 4. NEXT TOPIC FOR CONSIDERATION (2011-2012): INTANGIBLES?
№25 слайд
Transfer Pricing Apects of
Содержание слайда: Transfer Pricing Apects of Intangibles Current guidance: Chapters VI and VIII of the TP Guidelines Emerging issues: Definition (“soft intangibles”): marketing intangibles, workforce in place, business opportunities, etc: Are they intangibles? More importantly, should they be compensated at arm’s length? Legal / economic ownership; right to share in the return of an intangible that is owned by another party Valuation methods
№26 слайд
Thank you very much for your
Содержание слайда: Thank you very much for your attention! Thank you very much for your attention! Following and Engaging in our Work:  Visit our transfer pricing webpage: www.oecd.org/ctp/tp Sign up for OECD Tax News e-mail alerts through “OECDdirect” in the online services portion of the OECD home page: www.oecd.org
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