聯合國發布2017年版《發展中國家轉讓定價操作手冊》

4月7日，在紐約舉行的聯合國經濟和社會理事會國際稅務合作特別會議上，聯合國正式發布了2017年版《發展中國家轉讓定價操作手冊》。新的《手冊》包括四部分內容及一個詞匯表，增加了集團內勞務、成本分攤安排和無形資產處理等三個章節內容，在國別實踐一章中增加了墨西哥；同時借鑒BEPS行動計劃成果對同期資料文檔、可比性分析及轉讓定價方法等內容進行了修訂。《手冊》目錄如下：

Contents

Foreword to the Second Edition (2017) .

Forewordto the First Edition (2013)

Part A Transfer Pricing ina Global Environment

A.1.Introduction

A.2.Theory of the Firm and Development ofMultinational Enterprises

A.3.Legal Structure

A.3.1.General Principles of Company Law

A.3.2.Companies and Permanent Establishments

A.3.3.Types of Organizational Structures

A.3.4.Financial Reporting

A.3.5.Value Chain Analysis

A.4.Managing the Transfer Pricing Function in a Multinational Enterprise

Part B Design Principlesand Policy Considerations

B.1.Introduction to Transfer Pricing

B.1.1.What is Transfer Pricing?

B.1.2.Basic Issues Underlying Transfer Pricing

B.1.3.Evolution of Transfer Pricing

B.1.4.Concepts in Transfer Pricing

B.1.5.Transfer Pricing Methods

B.1.6.Special Issues Related to Transfer Pricing

B.1.7.Transfer Pricing in Domestic Law

B.1.8.Transfer Pricing in Treaties

B.1.9.Global Transfer Pricing Regimes

B.1.10.Transfer Pricing as a Current and Future Issue

B.1.11.Summary and conclusions

B.2.Comparability Analysis

B.2.1.Rationale for Comparability Analysis

B.2.2.Comparability Analysis Process

B.2.3.Comparability Analysis in Operation

B.2.4Issues Regarding Comparability Analysis

B.2.5.Conclusion

B.3.Methods

B.3.1.Introduction to Transfer Pricing Methods

B.3.2.Traditional Transaction Methods

B.3.3.Transactional Profit Methods

B.3.4.The “Sixth Method” or “Commodity Rule”

B.4.Intra-Group Services

B.4.1.Introduction

B.4.2.Analysis of Intra-Group Services

B.4.3.Determining an arm’s length charge

B.4.4.Calculating arm’s length consideration

B.4.5.Safe harbours

B.5.Transfer Pricing Considerations for IntangibleProperty

B.5.1.Introduction

B.5.2.Identifying Intangibles

B.5.3.Ownership of Intangibles and Transactions Involving Intangibles

B.5.4.Comparability

B.5.5.Selection of the most appropriate transfer pricing method

B.5.6.Supplemental guidance for applying methods

B.6.Cost Contribution Arrangements

B.6.1.Introduction

B.6.2.CCA features

B.6.3.Participation in a CCA

B.6.4.Valuing CCA contributions

B.6.5.Predicting expected benefits

B.6.6.Non-arm’s length CCAs

B.6.7.CCA entry, withdrawal and termination

B.6.8.General CCA Requirements

B.7.Transfer Pricing Aspects of BusinessRestructurings

B.7.1.Setting the framework and definition issues

B.7.2.Types of business restructurings

B.8.General Legal Environment

B.8.1.Introduction

B.8.2.Domestic Transfer Pricing Legislation: Structural Overview

B.8.3.Associated Enterprises

B.8.4.Coverage of Transactions and Availability/Priority of Transfer Pricing Methods

B.8.5.Practical Guidance for Cases without sufficient comparables

B.8.6.Burden of Proof

B.8.7.Presumptive Taxation Approaches and the Arm’s Length Principle

B.8.8.Safe Harbour Rules

B.8.9.Adjustments

B.8.10.Advance Pricing Agreements/Arrangements

B.8.11.Dispute Resolution

Part C  Practical Implementation of a Transfer Pricing Regime

C.1.Establishing and Updating Transfer PricingRegimes

C.1.1.Introduction

C.1.2.Transfer Pricing Rules in National Tax Regimes

C.1.3.Keeping Transfer Pricing Regimes Updated

C.2.Documentation

C.2.1.Introduction

C.2.2.International Guidelines on Transfer Pricing Documentation

C.2.3.Experiences of Multinational Enterprises with Existing International Guidelineson Documentation

C.2.4.Practical Guidance on Documentation Rules and Procedures

C.3.Audits and Risk Assessment

C.3.1.Introduction to Audits and Risk Assessment

C.3.2.Organization and Staffing of Transfer Pricing Audits

C.3.3.Selection of Taxpayers for Transfer Pricing Examination: Risk Assessment

C.3.4.Planning for a Transfer Pricing Examination

C.3.5.Preliminary Examination

C.3.6.Narrowing of Issues: Development of Tax Authorities’ Position

C.3.7.Case Closure

C.3.8.Relationship between Transfer Pricing Audits and Advance Pricing Agreements

C.4.Dispute Avoidance and Resolution

C.4.1.Introduction

C.4.2.Special Considerations for Developing Countries

C.4.3.Dispute Avoidance Procedures: Domestic

C.4.4.Dispute Avoidance Procedures: Cross-Border

C.4.5.Coordination of Domestic and Cross-Border Dispute Resolution Procedures

C.5.Establishing Transfer Pricing Capability inDeveloping Countries

C.5.1.Introduction

C.5.2.Relationship between Tax Policy and Tax Administration

C.5.3.Assessing Current Capabilities and Gaps to be Filled

C.5.4.Developing the Mission, the Vision and the Culture of the Unit

C.5.5.Organizational Structure for the Transfer Pricing Unit

C.5.6.Building Team Capability

C.5.7.Effective and Efficient Business Processes

C.5.8.Application of the Above Considerations in Implementing a Transfer Pricing Unitand Enhancing Capability

C.5.9.Country Examples of Capacity Building in Transfer Pricing

Part D Country Practices

D.1.Brazil Country Practices

D.1.1.Introduction: General Explanation

D.1.2Resale Price Method with Fixed Margins

D.1.3.Cost Plus Method with Fixed Margins

D.1.4.Differences Between the Application of the Methods Regarding Import and ExportOperations

D.1.5.Imports

D.1.6.Exports

D.1.7.Strengths and Weakness of the Brazilian Methods with Predetermined ProfitMargins

D.1.8.Other Explanations of the Brazilian Transfer Pricing Methodology

D.1.9.Comments for Countries Considering the Adoption of Fixed Margins

D.2.China Country Practice  

D.2.1.Introduction

D.2.2.Recent Developments in China’s Transfer Pricing Practices

D.2.3.China’s Transfer Pricing Regime

D.2.4.Challenges Facing China and Other Developing Countries

D.3.Transfer Pricing Practices and Challenges inIndia

D.3.1.Introduction

D.3.2.Transfer Pricing Regulations in India

D.3.3.Transfer Pricing Issues in India

D.3.4.Issues relating to Risks

D.3.5.Arm’s Length Range

D.3.6.Comparability Adjustment

D.3.7.Location Savings

D.3.8.Intangibles

D.3.9.Intangibles generated through R&D activities

D.3.10.Marketing intangibles

D.3.11.Intra-group Services

D.3.12.Financial Transactions

D.3.13.Dispute Resolution

D.3.14.Advance Pricing Agreements

D.3.15.Safe Harbour

D.3.16.The Base Erosion and Profit Shifting (BEPS) Final Reports on Actions 8, 9, 10and 13

D.4.Mexico Country Practices

D.4.1.Introduction

D.4.2.Related party definition

D.4.3.Deemed related party definition

D.4.4.Specific documentation requirements

D.4.5.Comparability

D.4.6.Audit Procedure

D.4.7.Advance Pricing Agreements procedures

D.4.8.Maquila Export Companies

D.4.9.Current Maquila Provisions

D.4.10.Competent Authority Procedure

D.4.11.Effective Implementation of the Arm’s Length Standard

D.4.12.Recent developments

D.5.South Africa–Country Perspective

D.5.1.Introduction

D.5.2.South African Transfer Pricing Law

D.5.3.Recent Transfer Pricing Developments in South Africa

D.5.4.The OECD/G20 BEPS Project

D.5.5.Legislative and Administrative Amendments and Proposals

D.5.6.Comparability

D.5.7.Services

D.5.8.Contract Risk Shifting—Year-End Adjustments

D.5.9.Intangibles

D.5.10.Safe harbours and Advance Pricing Agreements(APAs)

D.5.11.Conclusion

Glossary .

2017年版《發展中國家轉讓定價操作手冊》下載網址鏈接：http://www.un.org/esa/ffd/wp-content/uploads/2017/04/Manual-TP-2017.pdf