OECD转让定价指南

TAXATIONISBN92-64-18628-X232001041P:HSTCQE=V][W][:TransferPricingGuidelinesforMultinationalEnterprisesandTaxAdministrations«TAXATIONTransferPricingGuidelinesforMultinationalEnterprisesandTaxAdministrationsTheOECDTransferPricingGuidelineswerepublishedin1995,withupdateseveryyearupto1999.Thistravelversioncontainsallthatmaterialbutinacompactformatthatmakesiteasytotakeoutoftheoffice.AllOECDbooksandperiodicalsarenowavailableonline(OECD)shallpromotepoliciesdesigned:–toachievethehighestsustainableeconomicgrowthandemploymentandarisingstandardoflivinginMembercountries,whilemaintainingfinancialstability,andthustocontributetothedevelopmentoftheworldeconomy;–tocontributetosoundeconomicexpansioninMemberaswellasnon-membercountriesintheprocessofeconomicdevelopment;and–tocontributetotheexpansionofworldtradeonamultilateral,non-discriminatorybasisinaccordancewithinternationalobligations.TheoriginalMembercountriesoftheOECDareAustria,Belgium,Canada,Denmark,France,Germany,Greece,Iceland,Ireland,Italy,Luxembourg,theNetherlands,Norway,Portugal,Spain,Sweden,Switzerland,Turkey,theUnitedKingdomandtheUnitedStates.ThefollowingcountriesbecameMemberssubsequentlythroughaccessionatthedatesindicatedhereafter:Japan(28thApril1964),Finland(28thJanuary1969),Australia(7thJune1971),NewZealand(29thMay1973),Mexico(18thMay1994),theCzechRepublic(21stDecember1995),Hungary(7thMay1996),Poland(22ndNovember1996),Korea(12thDecember1996)andtheSlovakRepublic(14thDecember2000).TheCommissionoftheEuropeanCommunitiestakespartintheworkoftheOECD(Article13oftheOECDConvention).Publiéenfrançaissousletitre:PRINCIPESAPPLICABLESENMATIÈREDEPRIXDETRANSFERTAL’INTENTIONDESENTREPRISESMULTINATIONALESETDESADMINISTRATIONSFISCALES©OECD2001Permissiontoreproduceaportionofthisworkfornon-commercialpurposesorclassroomuseshouldbeobtainedthroughtheCentrefrançaisd’exploitationdudroitdecopie(CFC),20,ruedesGrands-Augustins,75006Paris,France,tel.[phone],fax[phone],foreverycountryexcepttheUnitedStates.IntheUnitedStatespermissionshouldbeobtainedthroughtheCopyrightClearanceCenter,CustomerService,[phone],222RosewoodDrive,Danvers,MA01923USA,orCCCOnline:é-Pascal,75775ParisCedex16,France.July1995iii©OECDFOREWORDTheseGuidelinesarearevisionoftheOECDReportTransferPricingandMultinationalEnterprises(1979).TheywereapprovedbytheCommitteeonFiscalAffairson27June1995andbytheOECDCouncilforpublicationon13July1995.TheseGuidelineswillbesupplementedwithadditionalchaptersaddressingotheraspectsoftransferpricingandwillbeperiodicallyreviewedandrevisedonanongoingbasis.August1997v©OCDETABLEOFCONTENTSPreface....................................................................................................................P-1Glossary.................................................................................................................G-1ChapterITheArm'sLengthPrincipleA.Introduction.....................................................................................................I-1B.Statementofthearm'slengthprinciple..........................................................I-3i)Article9oftheOECDModelTaxConvention.....................................I-3ii)Maintainingthearm'slengthprincipleastheinternationalconsensus.................................................................I-6C.Guidanceforapplyingthearm'slengthprinciple..........................................I-7i)Comparabilityanalysis............................................................................I-7a)Reasonforexaminingcomparability...............................................I-7b)Factorsdeterminingcomparability..................................................I-91.Characteristicsofpropertyorservices........................................I-92.Functionalanalysis.......................................................................I-93.Contractualterms......................................................................I-124.Economiccircumstances...........................................................I-125.Businessstrategies....................................................................I-13ii)Recognitionoftheactualtransactionsundertaken.............................I-15iii)Evaluationofseparateandcombinedtransactions.............................I-17iv)Useofanarm'slengthrange................................................................I-19v)Useofmultipleyeardata....................................................................I-20vi)Losses.............