Arm's Length Principle vs. Formulary Apportionment in BEPS Action 13: Stakeholders’ Perspectives

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2023-04-03 DOI:10.1080/17449480.2023.2192356
Z. Akhand, Amin Mawani
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Abstract

ABSTRACT This paper analyses comment-letter lobbying by different stakeholders to influence OECD’s documentation rules on transfer pricing within the Base Erosion and Profit Shifting (BEPS) project. Using a content analysis of stakeholders’ comments to a discussion draft on documentation requirements of Action 13 of OECD’s BEPS policies, we offer some evidence that professional accounting firms may have viewed the new documentation requirements as a stealth paradigm shift away from the arm’s length principle (ALP) to formulary allocation (FA). Our analysis suggests that other stakeholders from academia and civil society were sceptical of the comments expressed by the professional tax firms, regarding them as a means to resist changes in transfer pricing documentation. We suggest that professional accounting firms’ comments may have represented implicit lobbying against changes to the ALP regime that may have been considered beneficial to taxpayers in reducing their aggregate tax burden despite its implementation and rule complexity.
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BEPS行动13中的公平原则与公式分配:利益相关者的视角
摘要本文分析了不同利益相关者的意见信游说,以影响经合组织在税基侵蚀和利润转移(BEPS)项目中转让定价的文件规则。通过对利益相关者对OECD BEPS政策第13项行动要求的讨论草案的意见进行内容分析,我们提供了一些证据,表明专业会计师事务所可能将新的文件要求视为一种从公平原则(ALP)到公式分配(FA)的隐形范式转变。我们的分析表明,来自学术界和民间社会的其他利益相关者对专业税务公司所表达的意见持怀疑态度,将其视为抵制转让定价文件变化的一种手段。我们认为,专业会计师事务所的评论可能代表了对ALP制度变化的隐性游说,尽管其实施和规则复杂,但可能被认为有利于纳税人减少其总税负。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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