地域成本节约归属问题探讨——美国地域成本节约案例对中国转让定价工作的启示

An Exploration into the Attribution of Location Cost Saving:Cases of Location Saving in the USA and Their Implications for Transfer Pricing Practice in China

本文通过对美国两个涉及地域成本节约问题的转让定价调查案例的介绍和分析,认为地域成本节约的归属主要是由集团内交易各方的议价能力决定的,而议价能力主要是由交易各方拥有的无形资产经济意义上的所有权以及无形资产价值的大小决定的。之后,基于跨国企业在华子公司拥有无形资产的基本现状,初步探讨了其地域成本节约的归属问题。

Based on an introduction and analysis of two Transfer Pricing investigation cases concerning location cost savings in the United States, this paper argues that the attribution of location cost savings largely depends on the relative bargaining power of the group members in transactions, which in turn is determined by the beneficial ownership of intangible property and its value. Following the above analysis, the paper carries out a preliminary discussion regarding the potential attribution method of location cost savings based on reviewing the current situation that many PRC subsidiaries of MNCs have developed or held the intangible property in China.