哈萨克斯坦新《转移价格法》对外国石油公司的影响

Kazakhstan’s new legislation on transfer pricing and its impact on foreign oil companies

2009年1月1日,哈萨克斯坦共和国新《转移价格法》正式颁布实施。哈政府制定《转移价格法》的主要目的在于监控关联公司的交易活动。新《转移价格法》补充了有关监控以及与转移价格相关的其他交易的内容。另外,新《转移价格法》取消了"避税港"公司计算支出的权利,增加并细化了《转移价格法》的法内条款,补充了"利润比较法",以及与哈萨克斯坦税务机关签署使用转移价格协议的条款等内容。包括中资石油公司在内的在哈外国石油公司所开展的投资、采购、勘探开发、原油销售等业务基本都属国际业务的范畴,新《转移价格法》实施后,哈萨克斯坦税务机关将会对这些公司的贷款合同、采购合同、服务合同及原油销售合同等可能涉及转移定价的行为进行监督和检查,因此这些公司面临一定的财税风险;同时也对今后签署涉及国际业务的合同提出了更多新的要求。

A new Transfer Pricing Law of Kazakhstan has taken effect on January 1, 2009. The main objective of this lsw is oversight of business transactions between affiliated companies. The new law covers trade issues related to oversight and price transfer at greater length. Additionally, it revokes the right of 'tax haven' companies to calculate expenditures; adds to and embellishes the clauses of the previous law; and expands on clauses covering the Comparable Profit Method and clauses used in transfer pricing agreements with Kazakhstan tax authorities. It covers investment, purchasing, exploration and development, crude oil sales and other international business for all foreign oil companies doing business in Kazakhstan, including Chinese-funded oil companies. As the new law taking effect, Kazakhstan tax authorities will monitor loan, purchase, service and crude oil sales contracts, exposing these companies to a degree of financial and taxation risk. The law also imposes new requirements on international business contracts.