对无形资产转让定价国际税法规制的解析

发布时间：2018-06-02 20:15

本文选题：转让定价 + 无形资产　；参考：《吉林大学》2013年硕士论文

【摘要】：转让定价无疑是跨国企业国际税收问题中的热点，而无形资产的转让定价又是转让定价领域内最为疑难的问题之一。目前无形资产转让定价的难点主要集中于如何确定转让定价意义下的无形资产、如何确定谁有权获得无形资产回报、使用和转让无形资产的交易有哪些以及如何确定包含无形资产交易的公平交易状况这四个方面。本文以经合组织于2012年6月发布的《对于转让定价指南第六章及相关条文中无形资产条款的特别考虑讨论草案》为基础对上述四个问题进行了详细的解析。转让定价意义下的无形资产并不完全等同于会计意义下的无形资产，而有独立的可转让性也并非是认定转让定价意义下无形资产的必要条件。目前，国际税法领域公认的转让定价意义下的无形资产包括专利、商标、商号、品牌、专有技术和技术秘密、商誉和持续经营价值以及配套员工等。而跨国企业内部的集团协作和特殊的市场环境均不属于转让定价意义下的无形资产。对于如何确定谁有权获得无形资产回报问题首先要依据登记和合同安排或其他协议的规定来确定。但是当跨国企业成员并没有按照法律规定或者合同安排对无形资产回报进行分配时，他们可能按照各成员在无形资产的研发、提升、维护和保护过程中所发挥的作用、承担的风险或承担的费用来分配无形资产回报。如果按照相关法律或合同条文规定，为研发、提升、维护和保护无形资产而承担费用的跨国企业成员将有权获得无形资产的回报，那么在确认成员是否有权获得回报时就可以查看其是否承担了这些费用。然而目前对于营销型无形资产经销商所取得的回报是对其所做贡献的经济补偿还是其有权获得的无形资产回报在国际税法领域并没有统一的认识。转让定价意义下使用或转让无形资产的交易包括在货物或服务销售过程中使用无形资产的交易和转让无形资产或无形资产权利的交易。本文对于确定无形资产案件的公平交易情况需要考虑的相关因素也进行了详细的列举。对于如何对使用或转让无形资产的交易选择最合适的转让定价方法，征税机关可以根据案件的具体情况选择经合组织《转让定价指南》中规定的五种转让定价方法，也可以使用估价技术。使用转让定价方法时可以使用一种以上的方法，，但是单凭经验来估计公平交易价格是不合适的。对于使用无形资产进行销售货物或提供服务的交易、转让无形资产或无形资产权利的交易和转让时具有高度不确定性无形资产的交易这些不同的交易类型需要使用不同方法来确定它们的公平交易价格。经合组织首次提出使用现金流量贴现法这种估价方法来评估无形资产的公平交易价格。在建立估价模型时需要考虑的相关因素包括财务预估的精确性、对增长率的假设、所选用的贴现率、无形资产的使用寿命以及对税率的假设等，这些因素会直接影响评估的合理性和准确性。评估在转让时价值具有高度不确定性无形资产的公平交易价格时，征税机关应该考虑独立企业在可比环境下会进行何种安排，并且应该考察关联企业是否对此无形资产价格进行了充分预估并考虑了所有可预见因素。
[Abstract]:Transfer pricing is undoubtedly a hot spot in international tax issues of transnational enterprises, and the transfer pricing of intangible assets is one of the most difficult problems in the field of transfer pricing. At present, the difficulties of pricing intangible assets mainly focus on how to determine intangible assets under the meaning of transfer pricing, and how to determine who has the right to obtain the return of intangible assets. In the four aspects of the four aspects of the transaction of the use and transfer of intangible assets and how to determine the level of the fair transaction containing the intangible asset transaction, this article is based on the sixth chapters of the OECD in June 2012 and the draft of the discussion on the terms of intangible assets in the transfer pricing guide and the provisions of the intangible assets in the relevant provisions. A detailed analysis is done.
Intangible assets under the meaning of transfer pricing are not exactly the same as intangible assets under the meaning of accounting, but independent transferability is not a necessary condition for identifying intangible assets under the meaning of transfer pricing. At present, intangible assets under the meaning of transfer pricing in the field of international tax law include patents, trademarks, trade names, brands, and proprietary technology. And technical secrets, goodwill and continuing value as well as supporting employees. And the group collaboration and special market environment within a multinational enterprise are not intangible assets under the meaning of transfer pricing. It is true to determine who has the right to obtain the return on intangible assets based on the registration and contract arrangements or other agreements. But when the members of a multinational enterprise do not allocate the return on intangible assets in accordance with the laws or contractual arrangements, they may play the role of the members in the process of R & D, promotion, maintenance and protection of the intangible assets, and the risks they bear or the cost to be assigned to the return of the intangible assets. A law or contract stipulates that a member of a multinational enterprise who is responsible for the development, promotion, maintenance, and protection of intangible assets will have the right to obtain the return of the intangible assets, and then see if the members have the right to return the cost if they have the right to return. Whether the newspaper is an economic compensation for its contribution or the return on its intangible assets has no unified understanding in the field of international tax law.
The transaction of the use or transfer of intangible assets under the value of transfer pricing includes the transaction of intangible assets and the transfer of intangible assets or intangible assets in the sale of goods or services. This article also gives a detailed list of the relevant factors to be considered for the determination of the fair transaction of intangible assets cases. To choose the most appropriate transfer pricing method for the transaction of the use or transfer of intangible assets, the tax authorities may choose the five methods of transfer pricing as stipulated in the OECD's Guide to transfer pricing in accordance with the specific circumstances of the case, or the use of valuation techniques. More than one method can be used when the transfer pricing method is used, but only by the way. It is not appropriate to estimate the price of a fair transaction by experience. Trade in the sale of goods or services for the use of intangible assets, transfer of intangible assets or intangible assets, transactions and transfers of intangible assets are highly uncertain of the transaction of intangible assets. These different types of transactions need to be used in different ways to determine their fair exchange. It's easy to price.
The OECD first proposed the use of cash flow discount method to assess the fair transaction price of intangible assets. The relevant factors to be taken into account in the establishment of the valuation model include the accuracy of the financial forecast, the hypothesis of the growth rate, the discount rate chosen, the life span of intangible assets, and the assumption of the tax rate. Factors will directly affect the reasonableness and accuracy of the assessment. In assessing the fair transaction price of a highly uncertain intangible asset when the value is transferred, the tax authorities should consider what arrangements the independent enterprise will carry out in the comparable environment, and should examine whether the associated enterprises have fully estimated the price of the intangible assets and the price of the intangible assets. All the foreseeable factors are considered.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D996.3

【相似文献】