转让定价方法的概况和批判性【外文翻译】

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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