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International Transfer Pricing Journal最新文献

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Deconstructing User Participation: Why in the Digital Era Advertising Income Is Different from Other Business Income 解构用户参与:数字时代的广告收入为何不同于其他商业收入
Pub Date : 2020-05-13 DOI: 10.59403/1ze7vbw
E. Vėgėlytė
This article describes various methods of monetizing different types of user-generated data within digital business models and concludes that the user participation is higher in income generation through advertising as opposed to through pay-as-you-go fees. The differentiation of advertising income is also supported by an analysis of the beneficiaries of network effects, by a survey of the financial statements of the biggest digital service companies and by practical examples that challenge arguments brought forward by the OECD and European Union for taxing digital business profits in market jurisdictions.
本文介绍了在数字商业模式中不同类型的用户生成数据货币化的各种方法,并得出结论认为,相对于现收现付收费,用户通过广告创收的参与度更高。对网络效应受益者的分析、对最大数字服务公司财务报表的调查以及对经合组织和欧盟提出的在市场管辖区对数字业务利润征税的论点提出质疑的实际案例,也为广告收入的差异化提供了支持。
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引用次数: 0
The Impact of COVID-19 on Transfer Pricing: Issues Arising during the Economic Downturn and Possible Solutions COVID-19 对转让定价的影响:经济衰退期间出现的问题及可能的解决方案
Pub Date : 2020-04-30 DOI: 10.59403/p9nyjt
M. Cataldi, A. Alfano
This article analyses whether limited-risk entities may bear under arm’s length conditions a portion of the negative financial consequences deriving from the current COVID-19 disruption. Furthermore, the article offers an overview of the impacts of the COVID-19 emergency on the benchmark analyses for 2020, on transfer pricing documentation and on unilateral and bilateral advance pricing agreement (APA) procedures.
本文分析了有限风险实体是否可以在正常交易条件下承担当前 COVID-19 干扰所产生的部分负面财务后果。此外,文章还概述了 COVID-19 紧急事件对 2020 年基准分析、转让定价文件以及单边和双边预先定价协议 (APA) 程序的影响。
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引用次数: 0
The Transposition of the EU Directive on Tax Dispute Resolution Mechanisms in Spain 欧盟税收争议解决机制指令在西班牙的实施情况
Pub Date : 2020-04-16 DOI: 10.59403/2rhm4bc
F. Carreño, L. Millán
This article briefly reviews the tax resolution procedures available within Spanish legislation, analysing how the transposition of Council Directive 2017/1852 will affect tax dispute resolution procedures in Spain.
本文简要回顾了西班牙立法中可用的税收解决程序,分析了欧盟理事会第 2017/1852 号指令的转换将如何影响西班牙的税收争议解决程序。
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引用次数: 0
Introducing a Digital Services Tax in the Czech Republic 捷克共和国引入数字服务税
Pub Date : 2020-04-14 DOI: 10.59403/11n5at6
X. Yeroshenko
This article provides an overview of the current status quo of the digital services tax proposal in the Czech Republic and also describes the key features of the proposed tax.
本文概述了捷克共和国数字服务税提案的现状,并介绍了拟议税收的主要特点。
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引用次数: 0
Application of the DEMPE Concept in the Pharmaceutical Industry DEMPE 概念在制药业中的应用
Pub Date : 2020-04-09 DOI: 10.59403/16db3zy
G. Vallat
With the recent implementation of BEPS Action 8 and the revised chapter VI of the 2017 OECD Guidelines, a number of questions has arisen around transactions involving the use of intangible assets and especially around the substance required to claim their ownership – the so called DEMPE functions. The purpose of this article is to understand the practical application of the DEMPE concept to pharmaceutical companies active in the development, manufacturing and distribution of generic drugs.
随着 BEPS 行动 8 和 2017 年《经合组织准则》第六章修订版的近期实施,围绕涉及使用无形资产的交易,特别是围绕主张其所有权所需的实质内容(即所谓的 DEMPE 功能),出现了一些问题。本文旨在了解 DEMPE 概念在从事仿制药开发、制造和分销的制药公司中的实际应用。
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引用次数: 1
Hong Kong Documentation Requirements: Regulations, Exemptions and Supporting Your Transfer Pricing 香港文件要求:法规、豁免和转让定价支持
Pub Date : 2020-04-08 DOI: 10.59403/3e2fand
A. Tse, M. Dmello
This article summarizes the information to be documented in the Master File and Local File, the guidance by the Commissioner of the IRD, the exemption criteria from the need to prepare Master File/Local File documentation, and the implications for exempt taxpayers.
本文概述了应记录在主文件和本地文件中的信息、税务局局长的指导意见、无需准备主文件/本地文件的豁免标准以及对豁免纳税人的影响。
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引用次数: 0
Hard-to-Value Intangibles and the Pricing of Uncertainty 难以估价的无形资产和不确定性定价
Pub Date : 2020-04-06 DOI: 10.59403/1kzhq1x
©. IbFD, Simon Hoffmann
This article provides an overview of the development of chapter VI of the OECD Guidelines with respect to the specific addition of hard-to-value intangible (HTVI) as a new concept in the OECD’s transfer pricing guidance. Furthermore, it presents an approach to taking uncertainty into account when valuing HTVIs at best knowledge at the time such a transaction is entered into.
本文概述了《经合组织指南》第六章的发展情况,其中特别增加了难以估价的无形资产(HTVI)作为经合组织转让定价指南中的一个新概念。此外,它还提出了一种方法,在对难以估价的无形资产(HTVI)进行估价时,根据达成此类交易时的最佳知识将不确定性考虑在内。
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引用次数: 0
OECD Transfer Pricing Guidelines as a Quasi Source of Law in a Post-BEPS World – Legislative and Judicial Developments from a Polish Perspective 经合组织转让定价指南作为后 BEPS 世界的准法律渊源--波兰视角下的立法和司法发展情况
Pub Date : 2020-03-25 DOI: 10.59403/8p0kjq
B. Brzeziński, K. Lasiński-Sulecki, W. Morawski
The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations are of the utmost importance in the sphere of transfer pricing. Unlike article 9 of the OECD Model, which is rather general in wording, the OECD Transfer Pricing Guidelines offer a detailed guidance on transfer pricing methodology. The significance of the OECD Transfer Pricing Guidelines became even more noticeable when the BEPS Project was completed, because numerous changes to the global transfer pricing regime were envisaged in the amended guidelines and not in the text of the OECD Model itself. The aim of this article is to analyse the status of the OECD Transfer Pricing Guidelines in international and Polish domestic law, as well as current practice of their application.
在转让定价领域,《经合组织跨国企业和税务管理转让定价指南》至关重要。与措辞较为笼统的《经合组织示范公约》第 9 条不同,《经合组织转让定价指南》为转让定价方法提供了详细指导。BEPS 项目完成后,《经合组织转让定价指南》的重要性变得更加明显,因为全球转让定价制度的许多变化都是在修订后的指南中提出的,而不是在《经合组织示范公约》本身的文本中。本文旨在分析《经合组织转让定价指南》在国际法和波兰国内法中的地位,以及当前的应用实践。
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引用次数: 0
The OECD Secretariat Proposal for a “Unified Approach” under Pillar One: Strengths and Weaknesses of the New and Revised Nexus and Profit Allocation Rules 经合组织秘书处关于第一支柱下 "统一方法 "的建议:新的和修订的关联关系和利润分配规则的优缺点
Pub Date : 2020-03-12 DOI: 10.59403/3yggys5
Adv. LL.M, A. Samari
The OECD’s efforts towards addressing the tax challenges arising from digitalization recently reached a new significant phase of work. Indeed, the three-tier profit allocation mechanism embedded in the Secretariat Proposal for a “Unified Approach” under Pillar One (published in October 2019) represents a remarkable and potentially disruptive step forward in the discussion surrounding the taxation of the digital economy. The aim of this article is to contribute to such discussion by analysing the three-tier profit allocation mechanism, evaluating its potential impacts and highlighting its strengths and weaknesses.
经合组织(OECD)为应对数字化带来的税收挑战所做的努力最近进入了一个新的重要工作阶段。事实上,《秘书处关于第一支柱下 "统一方法 "的提案》(2019 年 10 月发布)中包含的三级利润分配机制代表着围绕数字经济税收问题的讨论向前迈出了显著且可能具有颠覆性的一步。本文旨在通过分析三级利润分配机制、评估其潜在影响并强调其优缺点,为上述讨论做出贡献。
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引用次数: 2
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International Transfer Pricing Journal
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