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Transfer Pricing and EU State Aid: What Next after the Amazon State Aid Case? 转让定价与欧盟国家援助:亚马逊国家援助案之后怎么办?
Pub Date : 2024-03-21 DOI: 10.59403/b07nhs
P-A. Klethi, H. V. Dam
On 14 December 2023, the Court of Justice of the European Union dismissed the European Commission’s appeal against the General Court judgment that had found Amazon did not receive unlawful State aid from Luxembourg. In this article, the authors describe the transfer pricing dispute, the General Court’s important considerations concerning the interpretation of the OECD transfer pricing guidelines, the Court of Justice’s judgment deciding State aid rules cannot be used to harmonize European transfer pricing, and whether the General Court’s “transfer pricing” interpretation will gain importance under the proposed EU Transfer Pricing Directive.
2023年12月14日,欧盟法院驳回了欧盟委员会对普通法院判决的上诉,该判决认定亚马逊没有从卢森堡获得非法国家援助。在本文中,作者介绍了转让定价争议、普通法院对经合组织转让定价指南解释的重要考虑、法院判决国家援助规则不能用于统一欧洲转让定价,以及普通法院对 "转让定价 "的解释是否会在拟议的欧盟转让定价指令中占据重要地位。
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引用次数: 0
Federal Court Hands Down First Decision on Embedded Royalties and Diverted Profits Tax 联邦法院首次就嵌入式特许权使用费和转移利润税做出判决
Pub Date : 2024-03-07 DOI: 10.59403/376tgxy
M. Butler, L. Wang, K. Chen
In PepsiCo, Inc v. Commissioner of Taxation, Moshinsky J has held that a portion of the payments made to PepsiCo by an unrelated bottler and distributor – for syrup concentrate for manufacturing a range of popular soft drinks – were “royalties” for Australian royalty withholding tax (RWHT) purposes. Moshinsky J also held that if the RWHT provisions did not apply, PepsiCo nevertheless obtained a “tax benefit” by not paying RWHT and was therefore liable to pay diverted profits tax (DPT). The decision is the first in Australia to consider the tax treatment of “embedded royalties” and the DPT rules (which were introduced in 2017).
在 PepsiCo, Inc 诉税务专员一案中,Moshinsky 法官认为,就澳大利亚特许权使用费预扣税(RWHT)而言,一家无关的装瓶商和分销商向百事公司支付的部分款项--用于生产一系列流行软饮料的浓缩糖浆--属于 "特许权使用费"。Moshinsky 法官还认为,如果特许权使用费预扣税条款不适用,百事公司仍可通过不支付特许权使用费预扣税而获得 "税收利益",因此有责任支付转移利润税(DPT)。该判决是澳大利亚首个考虑 "嵌入式特许权使用费 "税务处理和 DPT 规则(2017 年引入)的判决。
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引用次数: 0
APA Programme in Türkiye 土耳其 APA 计划
Pub Date : 2024-03-01 DOI: 10.59403/3xvmrzn
A. Tunç
Since the introduction of APAs into legislation, the Turkish tax administration has expressed a welcoming attitude towards APAs in several communiques. Tax officials of the APA department at the tax administration have always stated that the tax administration would be responsive to current and future APA applications. Many companies operating in Turkey have therefore applied to the programme and have concluded APAs. This article details the legislation for the Turkish APA programme and also provides insights regarding current application in practice.
自从将 APA 纳入立法以来,土耳其税务局在若干公报中对 APA 表示了欢迎的态度。税务局 APA 部门的税务官员一直表示,税务局将对当前和未来的 APA 申请作出回应。因此,许多在土耳其经营的公司都向该计划提出了申请,并签订了 APA。本文详细介绍了土耳其 APA 计划的立法情况,并就当前的实际应用提供了见解。
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引用次数: 0
Corporate Tax Residency in Singapore 新加坡企业税务居民
Pub Date : 2024-03-01 DOI: 10.59403/q5t628
K.P. Chua, J. (. Yap
This article delves into the significance of Singapore residency for companies, focusing on factors such as the control and management of businesses. It highlights recent updates by the Inland Revenue Authority of Singapore regarding virtual board meetings and outlines additional economic criteria, applicable in select instances, for determining corporate tax residency. Additionally, it examines the implications of Singapore residency for tax treaty benefits, relief from double taxation, and eligibility for tax incentives, offering insights into navigating Singapore's tax landscape for practitioners and businesses.
本文深入探讨了新加坡居民身份对公司的重要意义,重点关注企业的控制和管理等因素。文章重点介绍了新加坡税务局最近关于虚拟董事会会议的更新内容,并概述了适用于特定情况下用于确定公司税务居民身份的其他经济标准。此外,报告还探讨了新加坡居住地对税收协定优惠、双重征税减免和税收优惠资格的影响,为从业人员和企业驾驭新加坡税收环境提供了真知灼见。
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引用次数: 0
Assessing the Transfer Pricing Automation Potential: The Role of Human Capabilities 评估转让定价自动化的潜力:人的能力的作用
Pub Date : 2024-02-26 DOI: 10.59403/radz72
J.C. Plesner Rossing, J. A. Tigre
Tax departments continue to explore ways to streamline operational transfer pricing processes. Automation is, in theory, a rational choice for handling the increased burden of tightened transfer pricing regulations and compliance requirements. However, many multinationals continue to use various manual applications for handling pricing and documentation obligations. In this article, the authors address this paradox and argue that in-house human capabilities play a significant role in the potential transition towards automation that needs to be addressed when assessing the degree of automation readiness. Essentially, multinationals need to go beyond an evaluation of technical and system conditions when determining if automation tools can realistically be deployed in operational transfer pricing processes.
税务部门不断探索简化转让定价操作流程的方法。从理论上讲,自动化是应对转让定价法规和合规要求收紧所带来的更大负担的合理选择。然而,许多跨国公司仍在使用各种手动应用程序来处理定价和文件义务。在本文中,作者探讨了这一矛盾现象,并认为内部人力能力在向自动化过渡的潜在过程中发挥着重要作用,在评估自动化准备程度时需要解决这一问题。从根本上说,跨国公司在确定转让定价业务流程中是否可以实际部署自动化工具时,需要超越对技术和系统条件的评估。
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引用次数: 0
The EU Public Country-by-Country Reporting – A Case Study on Tax Risk Assessment 欧盟公共逐国报告--税务风险评估案例研究
Pub Date : 2024-01-25 DOI: 10.59403/yjx1ft
T. Hoppe
Public country-by-country reporting has finally been implemented in the European Union. Based on a case study approach, this article analyses whether the existing OECD tax risk indicators can also be reasonably applied to the EU Public CbCR to detect potential tax risks.
欧盟终于实施了公开的国别报告制度。本文基于案例研究方法,分析了现有的经合组织税务风险指标是否也能合理地应用于欧盟的公共国别报告,以发现潜在的税务风险。
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引用次数: 0
Concept of Pass-Through Costs and Their Treatment in Transfer Pricing 转嫁成本的概念及其在转让定价中的处理方法
Pub Date : 2024-01-25 DOI: 10.59403/1wgbp71
V. Patel, S. Dhoot, A. (. Gupta
This article evaluates the treatment of pass-through costs in India from a transfer pricing perspective and analyses a recent ruling by the Delhi ITAT in the case of BBC World (India) Pvt. Ltd.
本文从转让定价的角度评估了印度对转嫁成本的处理,并分析了德里 ITAT 最近在 BBC World (India) Pvt.
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引用次数: 0
The Significance of Corporate Losses in Transfer Pricing – The Danish Supreme Court Ruling in the Maersk Oil/Total Energies case 转让定价中公司损失的重要性 - 丹麦最高法院对马士基石油公司/道达尔能源公司案的裁决
Pub Date : 2024-01-23 DOI: 10.59403/2v4qv32
S. Baerentzen
On 6 September 2023, the Danish Supreme Court delivered its ruling DK: Supreme Court, 6 Sept. 2023, Case BS-15265/2022-HJR, Danish Ministry of Taxation v. A.P. Møller – Maersk A/S and Case BS-16812/2022-HJR, Danish Ministry of Taxation v. TotalEnergies EP Danmark A/S, available at https://domstol.dk/media/0s5nv5zm/15265-16812-2022-dom-til-hjemmesiden.pdf (in Danish) (accessed 10 Jan. 2024). An unofficial translation of the ruling in English can be found here: https://www.linkedin.com/posts/susi-baerentzen-4600326_unofficial-translation-by-susi-baerentzen-activity-7105549375321292800-3lS3?utm_source=share&utm_medium=member_desktop (accessed 10 Jan. 2024). in the largest Danish transfer pricing case to date. In addition to its considerable adjustments, the ruling has been a spectacular addition to a decade-long development in the Danish transfer pricing regulation due to the handling of corporate losses, discretionary assessments and aggregated assessments of individual transactions.
2023 年 9 月 6 日,丹麦最高法院做出了裁决 DK:最高法院,2023 年 9 月 6 日,BS-15265/2022-HJR 案,丹麦税务部诉 A.P. Møller - Maersk A/S,以及 BS-16812/2022-HJR 案,丹麦税务部诉 TotalEnergies EP Danmark A/S,见 https://domstol.dk/media/0s5nv5zm/15265-16812-2022-dom-til-hjemmesiden.pdf(丹麦文)(2024 年 1 月 10 日访问)。该裁决的非官方英文翻译见 https://www.linkedin.com/posts/susi-baerentzen-4600326_unofficial-translation-by-susi-baerentzen-activity-7105549375321292800-3lS3?utm_source=share&utm_medium=member_desktop(2024 年 1 月 10 日访问)。这是迄今为止丹麦最大的转让定价案件。除了大量的调整外,该裁决还对丹麦转让定价法规长达十年之久的发展起到了惊人的补充作用,因为它涉及公司损失的处理、自由裁量评估和个别交易的综合评估。
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引用次数: 0
The BEFIT Directive: A Game Changer for Transfer Pricing or an Irrelevant Buzz? BEFIT 指令:转让定价的游戏规则改变者还是无关紧要的嗡嗡声?
Pub Date : 2024-01-17 DOI: 10.59403/zf1zf5
J. Provencher, A. Mulky Dange, S. Kuijper
The recently proposed BEFIT legislation in the European Union seeks to standardize tax bases and simplify transfer pricing rules for large multinational enterprises. This article delves into potential challenges of this proposition, mainly focusing on its implications from a transfer pricing perspective. Challenges around the coexistence of varying transfer pricing rules, the interplay between BEFIT and Pillar Two, and uncertainties surrounding dispute resolutions are explored.
欧盟最近提出的 BEFIT 立法旨在统一税基,简化大型跨国企业的转让定价规则。本文深入探讨了这一提议可能面临的挑战,主要侧重于从转让定价角度看其影响。文章探讨了围绕不同转让定价规则共存的挑战、BEFIT 与第二支柱之间的相互作用以及围绕争端解决的不确定性。
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引用次数: 0
Transfer Pricing Regime under the Indian Income Tax Act 1961 and Income Tax Rules 1962 – Inadequacies, Deficiencies, Problems and Proposed Solutions 印度 1961 年《所得税法》和 1962 年《所得税规则》规定的转让定价制度 - 不足、缺陷、问题和拟议解决方案
Pub Date : 2024-01-02 DOI: 10.59403/14evgkw
M. Naudiyal
The author makes a case for the inclusion of the OECD Guidelines into the Indian transfer pricing regime. The article takes a bird’s eye view of the Indian transfer pricing regime and therefore undertakes a high-level analysis. In doing so, it brings to the fore the shortcomings in the Indian regime for consideration by the tax policymakers – ministry and revenue officials who frame India’s international tax and transfer pricing policies. For this purpose, the author adopts the perspective of the revenue/tax authorities.
作者提出了将经合组织准则纳入印度转让定价制度的理由。文章从鸟瞰的角度对印度转让定价制度进行了高层次的分析。在此过程中,文章提出了印度制度的不足之处,供税收政策制定者--制定印度国际税收和转让定价政策的部委和税务官员--参考。为此,作者从税收/税务当局的角度出发。
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引用次数: 0
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International Transfer Pricing Journal
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