OECD發布BEPS行動計劃8—10下難以估值的無形資產和利潤分割法的最新指南（EN）

TPPERSON按：6月21日，OECD發布了兩份報告：即BEPS行動計劃8之下的難以估值的無形資產（HTVI）的稅務管理應用新指南及BEPS行動計劃10之下的利潤分割法（PSM）的最新應用指南，兩份報告將分別替代《OECD轉讓定價指南》的第六章和第二章相關內容。其中修訂后PSM新應用指南保留了以往一些基本的內容如利潤分割法可以被作為最合適的轉讓定價方法運用外，其顯著地擴大在什么CASE下可以決定運用利潤分割法的指引，它還包含更多關于如何應用該方法的指引以及許多CASE。

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OECD releases new guidance on the application of the approach to hard-to-value intangibles and the transactional profit split method under BEPS Actions 8-10

21/06/2018 – Today, the OECD released two reports containing Guidance for Tax Administrations on the Application of the Approach to Hard-to-Value Intangibles, under BEPS Action 8;and Revised Guidance on the Application of the Transactional Profit Split Method,under BEPS Action 10.

In October 2015, as part of the final BEPS package, the OECD/G20 published the report on Aligning Transfer Pricing Outcomes with Value Creation (OECD, 2015), under BEPS Actions 8-10. The Report contained revised guidance on key areas, such as transfer pricing issues relating to transactions involving intangibles; contractual arrangements,including the contractual allocation of risks and corresponding profits, which are not supported by the activities actually carried out; the level of return to funding provided by a capital-rich MNE group member, where that return does not correspond to the level of activity undertaken by the funding company; andother high-risk areas. The Report also mandated follow-up work to develop:

Guidance for Tax Administrations on the Application of the Approach to Hard-to-value Intangibles (BEPS Action 8)

The new guidance for taxadministration on the application of the approach to hard-to-value intangibles(HTVI) is aimed at reaching a common understanding and practice among tax administrations on how to apply adjustments resulting from the application of this approach. This guidance should improve consistency and reduce the risk of economic double taxation by providing the principles that should underlie the application of the HTVI approach. The guidance also includes a number of examples have been included to clarify the application ofthe HTVI approach in different scenarios and addresses the interaction between the HTVI approach and the access to the mutual agreement procedure under theapplicable tax treaty. This guidance has been formally incorporated into the Transfer Pricing Guidelines as an annex to Chapter VI.

Revised Guidance on the Application of theTransactional Profit Split Method (BEPS Action 10)

This report contains revised guidance on the profit split method, developed as part of Action 10 of the BEPS Action Plan. This guidance has been formally incorporated into theTransfer Pricing Guidelines, replacing the previous text on the transactional profit split method in Chapter II. The revised guidance retains the basic premise that the profit split method should beapplied where it is found to be the most appropriate method to the case athand, but it significantly expands the guidance availableto help determine when that may be the case. It also contains more guidance onhow to apply the method, as well as numerous examples.

Addressing base erosion and profit shifting continues to be a key priority of governments around the globe.In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. In 2015, the BEPS package of measures was endorsed by G20 Leaders and the OECD. In order to ensure the effective and consistent implementation of the BEPS measures, the Inclusive Framework on BEPS was established in 2016 and now has 116 members.It brings together all interested countries and jurisdictions on an equal footing at the OECD Committee on Fiscal Affairs.

Find out more about the Inclusive Framework on BEPS: www.oecd.org/tax/beps

Media queries should be directed to Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration (+33 6 26 30 49 23) or Tomas Balco, Head of the Transfer PricingUnit (+33 1 85 55 47 08).