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ID:10098286
大小:53.50 KB
页数:11页
时间:2018-05-25
《转让定价方法的概况和批判性【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、本科毕业论文(设计)外文翻译原文:OverviewandCritiqueofExistingTransferPricingMethodsInthisChapter,weprovideanoverviewofthecurrenttransferpricingregulationspertainingtointra-grouptransfersoftangibleandintangibleproperty,theperformanceofservices,cost-sharingandglobaldealing.Ourdiscussionconsistsof(a)adescr
2、iptionofindividualmethodologiesandthecircumstancesinwhichtheyareapplied;(b)areviewoftheeconomicrationaleforeachmethodology;(c)acritiqueofsuchrationale;and(d)anassessmentofpracticalimplications.TheU.S.andOECDtransferpricingregulationsandguidelinessanctionfivetransferpricingmethodologies:1.
3、Thecomparableprofitsmethodor“CPM”(referredtointheOECDGuidelinesasthetransactionalnetmarginmethodor“TNMM”);2.Theresalepricemethodor“RPM”;3.Thecostplusmethod;4.Thecomparableuncontrolledprice(or“CUP”)method;5.Theprofitsplitmethod.Taxpayersarealsopermittedtoestablishfeesforintercompanyservice
4、srenderedtoaffiliatesbasedoncostsalone(withoutaprofitelement)undercertaincircumstances.Affiliatedlendersmaychargeapublishedsafeharborfloatingloanrate(the“ApplicableFederalRate”),or,alternatively,theymaydeterminetheprevailingmarketloanrategiventhecreditratingoftheborrowerandtheloanterms.Th
5、eU.S.transferpricingregimealsoencompassesintra-firm“cost-sharing”and“globaldealing”asspecialcases,addressedinseparateprovisions.Cost-sharingregulationsgoverncircumstancesinwhichrelatedcompaniesjointlycontributetoresearchanddevelopmentactivities,andareassignedspecific,non-overlappingowners
6、hiprightsintheresearchresults.Theterm“globaldealingoperation”referstomultinationalfinancialintermediariesthatbuyandsellfinancialproducts,manageriskandexecutetransactionsonbehalfofcustomers.Theproposedglobaldealingregulationsdonotformallyencompasstheglobaltradingofphysicalcommodities(asdis
7、tinctfromfinancialproducts),although“theIRSsolicitscommentsonwhethertheseregulationsshouldbeextendedtocoverdealersincommodities...”3.2ResalePriceandCostPlusmethodsConsidernexttheresalepriceandcostplusmethods.Botharetransactions-basedmethodsthattheOECDfavorsovertheCP
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