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ќт бюлетина на EY: ѕромени в ръководството на ќ»—– в “÷

Ќово издание на –ъководството на ќ»—– в областта на трансферното ценообразуване (“÷) за многонационалните предпри€ти€ и данъчните администрации

17 юли 2017, 1292 прочитани€

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Ќа 10 юли 2017 г. ќрганизаци€та за икономическо сътрудничество и развитие (ќ»—–) публикува ново издание на –ъководството на ќ»—– в областта на трансферното ценообразуване (“÷) за многонационалните предпри€ти€ и данъчните администрации (–ъководството).

–ъководството основно въвежда промените в сферата на “÷, предложени в рамките на проекта BEPS (Base Erosion and Profit Shifting – ћерки срещу ерозирането на данъчната основа и прехвърл€нето на печалби) на ќ»—–/√–20. Ќовата верси€ на –ъководството, измежду други изменени€, консолидира следните преработени текстове с предишната си верси€ от 2010 г. в един ц€лостен доклад:

  • ѕромени, предложени в два от докладите, издадени в рамките на проекта BEPS – ƒействи€ 8–10 – »зравн€ване на резултатите от трансферното ценообразуване със създаването на стойност и ƒействие 13 – ƒокументаци€ за “÷ и отчети по държави;
  • ѕромени, въведени в √лава IX Ѕизнес преструктурирани€ вследствие на издадените доклади в рамките на проекта BEPS;
  • ѕромени в √лава IV относно насоките за облекчени€ режим на документиране и доказване.

Ќай-съществените промени каса€т практически проблеми в ценообразуването на интелектуална собственост, чи€то стойност е трудно оценима, както и приложението на метода на разпределената печалба (т.нар. Profit Split Method). √лава VI, дискутираща съществени съображени€ за нематериалните активи, е разширена и допълнена, като акцентира върху определ€нето на функционалните и рискови профили на притежател€ на нематериални€ актив и на дружествата, които го експлоатират, с цел по-адекватно алокиране на печалби, свързани с използването на актива. ћетодът на разпределената печалба намира все по-широко приложение като надежден метод за трансферно ценообразуване.

–ъководството въвежда нови принципни положени€ по отношение на аспекти на трансферното ценообразуване, които тр€бва да бъдат взети предвид при бизнес комбинации и преструктурирани€ в рамките на групата. ќ»—– дава нови раз€снени€ за случаи, когато след стратегическо решение на групово ниво, местно производствено предпри€тие с пълен спектър от функции се трансформира в дружество, което предостав€ услуги по произвеждане на база поръчки от свързани лица. ƒруги случаи на приложение включват прехвърл€нето на клиентски договори и свързаните с т€х функции към предпри€ти€ от групата. Ќовите насоки в –ъководството също обръщат внимание и на облекчените режими на документиране и доказване, че принципът на независимите пазарни отношение е спазен (т.е. случаи, в които изготв€нето на пълна документаци€ за трансферно ценообразуване не е задължително).

 ќћ≈Ќ“ј–»

 
  
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10:02, 02 ноември 2017 # 6
“р€бва да сте регистриран потребител, за да коментирате стати€та
"ќт бюлетина на EY: ѕромени в ръководството на ќ»—– в “÷"



    

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