无形资产转让定价税制先决不确定性研究

Study on the Preliminary Uncertaintiesin the Transfer Pricing of Intangibles

近年来,无形资产转让定价税制关注的重点从转让定价方法的适用转移到无形资产所有权以及无形资产价值贡献回报的确定。无形资产所有权和价值贡献回报问题共同构成无形资产转让定价税制的先决问题。当前关于这两个问题的规定存在不确定性,从而可能引发重复征税。本文就相关规定进行评析,并提出初步建议。

Recent trends demonstrate that,the focus on the transfer pricing of intangibles has shifted from application of transfer pricing methodologies to identification of the ownership of intangibles and the compensation for contributions made by one controlled party to intangibles owned by another controlled party.Under the transfer pricing regime,these two questions constitute a preliminary consideration for which relevant rules are full of uncertainties which could lead to double taxation.This article provides relevant analysis and proposes preliminary proposals.