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Transfer Pricing Implications for the Cannabis Industry 转让定价对大麻产业的影响
Pub Date : 2024-07-08 DOI: 10.59403/evc60t
S. Castro Jurado
The US cannabis industry encounters substantial tax challenges stemming from the classification of cannabis as a Schedule I controlled substance and the implications of section 280E of the Internal Revenue Code. To mitigate the adverse tax treatment imposed by this section, cannabis companies can employ various transfer pricing strategies. Vertical integration strategies, which allow companies to segregate activities across distinct business units within different industry verticals, serve to maximize the cost of goods sold calculation while minimizing the impact of section 280E. However, it is essential to recognize that such strategies also subject cannabis companies to transfer pricing regulations under section 482 of the Internal Revenue Code. Adequate transfer pricing documentation plays a crucial role in supporting pricing structures and minimizing tax exposure.
由于大麻被列为第一类受管制物质以及《美国国内税收法》第 280E 条的影响,美国大麻产业面临着巨大的税收挑战。为了减轻该条款带来的不利税务待遇,大麻公司可以采用各种转让定价策略。纵向一体化战略允许公司在不同的垂直行业内将不同的业务单位的活动分开,从而最大限度地计算销售成本,同时最大限度地减少第 280E 条的影响。但是,必须认识到,此类战略也会使大麻公司受到《国内税收法》第 482 条规定的转让定价法规的约束。充分的转让定价文件在支持定价结构和尽量减少税务风险方面起着至关重要的作用。
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引用次数: 0
Brewing Transfer Pricing: Unravelling the Starbucks Case 酿造转让定价:解读星巴克案例
Pub Date : 2024-06-12 DOI: 10.59403/1ffxc60
A. Padwalkar
This article analyses the Starbucks case solely from a transfer pricing standpoint, without delving into the merits or discussion on State aid. The analysis is based on the four-step transfer pricing framework: accurate delineation of the transaction, recognition of the transaction, selection of the most appropriate transfer pricing method, and application of the selected method. The article focuses exclusively on the European entities of the Starbucks group that were part of the State aid discussion.
本文仅从转让定价的角度分析星巴克案,而不深入探讨国家援助的是非曲直。分析以转让定价四步框架为基础:准确界定交易、确认交易、选择最合适的转让定价方法以及应用所选方法。文章只关注国家援助讨论中星巴克集团的欧洲实体。
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引用次数: 0
Location Benefits in Transfer Pricing 转让定价中的地点优势
Pub Date : 2024-05-21 DOI: 10.59403/3vckxb5
G. Bestelmeyer, S. Kluge, D. Probst
Although location benefits are discussed in the OECD Transfer Pricing Guidelines 2022 and the UN Practical Manual on Transfer Pricing for Developing Countries 2021, they play no or only a minor role in German transfer pricing practice. However, it can be assumed that this will change, as a Germany’s Federal Tax Court provides guidance on the consideration of location benefits and even requires them to be taken into account.
虽然经合组织《2022 年转让定价指南》和《2021 年联合国发展中国家转让定价实用手册》都讨论了区位利益,但在德国转让定价实践中,区位利益没有发挥作用或只发挥很小的作用。不过,可以假定的是,这种情况将会改变,因为德国联邦税务法院为考虑地点利益提供了指导,甚至要求将其考虑在内。
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引用次数: 0
Recent Case Law on the Application of the Profit Split Method 关于利润分割法应用的最新判例法
Pub Date : 2024-05-08 DOI: 10.59403/3bj3bxz
Guzenko
Is it possible for MNEs to achieve tax certainty when using the profit split method? Recent case law demonstrates a growing controversy surrounding the profit split method application, with tax authorities becoming more proficient at challenging its use.
多国企业在使用利润分割法时能否实现税收确定性?最近的判例法表明,围绕利润分割法应用的争议越来越多,税务机关越来越善于挑战利润分割法的使用。
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引用次数: 0
A Decade-Long Crusade against Transfer Pricing Rulings Turns into a Proposal for a Transfer Pricing Directive: A European Attempt to Introduce a Harmonized EU Arm’s Length Standard? 长达十年之久的反对转让定价裁决的斗争转变为转让定价指令提案:欧洲试图引入统一的欧盟公平交易标准?
Pub Date : 2024-04-23 DOI: 10.59403/2dnk3je
G. Felici
The recent European Commission proposal for a transfer pricing directive comes after years of attempts to claim the existence of illegal State aids allegedly granted by Member States to multinational enterprises (MNEs) that were deemed to have been provided through advance pricing agreements. However, the Court of Justice of the European Union has consistently denied the Commission’s assumptions and clarified that no autonomous arm’s length principle, different from that of the OECD, was identifiable under EU law. In this article, the author analyses the major transfer pricing cases scrutinized by the European Commission and their connection to the Commission’s attempt to introduce a European arm’s length standard by reverting to the directive procedure after having failed to prove the existence of such a standard over a ten-year-long judicial battle.
多年来,欧盟委员会一直试图声称成员国向跨国企业(MNE)提供了非法的国家援助,这些援助被认为是通过预先定价协议提供的。然而,欧盟法院一直否认欧盟委员会的假设,并澄清说欧盟法律中没有不同于经合组织(OECD)的自主正常交易原则。在本文中,作者分析了欧盟委员会审查的主要转让定价案例,以及这些案例与欧盟委员会试图引入欧洲正常交易标准的联系,欧盟委员会在长达十年的司法斗争中未能证明正常交易标准的存在,因而重新回到了指令程序。
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引用次数: 0
Transfer Pricing State Audits on the Upswing 转让定价国家审计呈上升趋势
Pub Date : 2024-04-18 DOI: 10.59403/3skrxaq
S. Castro Jurado, E. Mullen, J. Bonk, Z. Hussain
While the Internal Revenue Service has long scrutinized cross-border intercompany transactions, state tax authorities are increasingly focusing on state transfer pricing. This trend poses new challenges for company groups operating in multiple states. In states with separate tax reporting, each entity within an affiliated group is treated as a separate taxpayer for state income tax purposes, which can lead to profit shifting by manipulating transfer prices between affiliated entities in different states. In this regard, state tax authorities are taking a more proactive approach to examine and audit state transfer pricing positions. Recent significant state transfer pricing case law highlights the importance of preparing and maintaining adequate documentation to support intercompany transactions during state audits. Specifically, preparing an adequate transfer pricing study can be crucial for risk management by minimizing potential challenges from state tax authorities.
长期以来,美国国内税收署(Internal Revenue Service)一直对跨境公司间交易进行严格审查,而各州税务机关则越来越关注各州的转让定价。这一趋势给在多个州运营的公司集团带来了新的挑战。在实行单独报税的州,关联集团内的每个实体在州所得税方面都被视为单独的纳税人,这可能导致通过操纵不同州关联实体之间的转让价格来转移利润。在这方面,各州税务机关正在采取更加积极主动的方法来审查和审计各州的转让定价情况。近期重要的州转让定价案例法强调了在州审计过程中准备和保存充足的文件以支持公司间交易的重要性。具体来说,准备一份充分的转让定价研究报告对于风险管理至关重要,可以最大限度地减少州税务机关可能提出的质疑。
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引用次数: 0
US Court Cases and Intangible Assets Valuations 美国法院案例与无形资产评估
Pub Date : 2024-04-17 DOI: 10.59403/3c129mm
A. Nadais
This article summarizes the evolution of the CSA Regulations since their inception until the present and describes how three court cases may have influenced their evolution in the past or may still influence these regulations for the future. It also presents some of the main challenges that may arise regarding future intangible assets’ valuation.
本文总结了 CSA 条例自制定至今的演变过程,并描述了三个法庭案例可能对其过去的演变产生的影响,或仍可能对这些条例的未来产生的影响。文章还介绍了未来无形资产估值方面可能出现的一些主要挑战。
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引用次数: 0
Finding the Nexus in Accounting and Transfer Pricing Valuations for Tax Amortization of Intellectual Property Rights in Singapore – Part 1 为新加坡知识产权的税务摊销寻找会计与转让定价估值的关联 - 第一部分
Pub Date : 2024-04-11 DOI: 10.59403/242m4zw
R. Goh
This two-part article examines whether the valuation of intangibles prepared based on accounting standards or transfer pricing guidelines would also comply with the requirements for valuing intellectual property rights under section 19B of the Singapore Income Tax Act 1947. The article highlights potential issues that could result in value misalignment, largely due to differences in the definition of intangibles, basis of value and other valuation considerations. It also provides suggestions to bridge these potential gaps and to enhance valuation certainty for the tax amortization regime in Singapore.
本文由两部分组成,探讨了根据会计准则或转让定价指南编制的无形资产估值是否也符合《1947 年新加坡所得税法》第 19B 条对知识产权估值的要求。文章强调了可能导致价值不一致的潜在问题,这主要是由于无形资产的定义、价值基础和其他估值考虑因素存在差异。文章还提出了一些建议,以弥补这些潜在差距,并提高新加坡税收摊销制度的估值确定性。
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引用次数: 0
Recent Case Law on the Relocation of Functions Rules 关于职能迁移规则的最新判例法
Pub Date : 2024-04-08 DOI: 10.59403/3re7475
S. Karnath, H. Brugger
The article discusses the recent case law on the German relocation of functions rules and the practical implications for multinational companies with regard to the legal situation both before and after the revision of the relocation of functions rules in 2022.
文章讨论了德国职能迁移规则的最新判例法,以及 2022 年职能迁移规则修订前后的法律状况对跨国公司的实际影响。
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引用次数: 0
Interplay between Pillar Two and Transfer Pricing Rules 第二支柱与转让定价规则之间的相互作用
Pub Date : 2024-03-28 DOI: 10.59403/3y0sz3w
S. Bilaney, S. Nori
The international tax landscape has undergone significant changes with the introduction of the OECD’s Pillar Two GloBE rules, which aim to establish a global minimum corporate tax rate of 15%. This initiative is part of a broader effort to address the tax challenges arising from the digitalization of the economy and to curb the shifting of profits to low or no-tax jurisdictions. A critical aspect of these rules is their interplay with transfer pricing rules, a domain that has long been a cornerstone of international tax planning for multinational enterprise (MNE) groups. In this article, the authors analyse the points of convergence between Pillar Two GloBE rules and transfer pricing, the implications for MNE groups and a way forward.
随着经济合作与发展组织(OECD)旨在将全球最低企业税率定为 15%的第二支柱 GloBE 规则的出台,国际税收格局发生了重大变化。这一举措是应对经济数字化带来的税收挑战以及遏制利润向低税或无税地区转移的更广泛努力的一部分。这些规则的一个重要方面是它们与转让定价规则的相互作用,而转让定价长期以来一直是跨国企业(MNE)集团进行国际税务筹划的基石。在本文中,作者分析了第二支柱 GloBE 规则与转让定价之间的契合点、对跨国企业集团的影响以及未来的发展方向。
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引用次数: 0
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International Transfer Pricing Journal
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