欧盟转移定价之同期资料规则评析与借鉴

The EU Transfer Pricing Contemporaneous Documentation Rules:Comments & Implications

欧盟转移定价之同期资料规则有两大特色:第一,形成了欧盟内部统一的关联企业转移定价同期资料行为守则;第二,制定了中小型企业特别保护条款。其最终目的是降低欧盟境内企业的遵从成本和各成员国税务当局的行政管理成本。鉴于同期资料规则已经是各国转移定价税制的必备条款,而中小型企业是各国经济和社会生活中的重要组成部分,欧盟的同期资料规则具有相当大的时代意义。本文首先分析并梳理了欧盟同期资料规则的立法背景和主要成果,然后解读了欧盟同期资料规则的基本内容,接下来对其进行评析,最后提出对我国的借鉴。

There are two features lie in the EU transfer pricing contemporaneous documentation rules?the first one is the development of the code of conduct on transfer pricing documentation for associated enterprises in EU;the second one is the special consideration for Small and Medium Enterprises.Its final goals are reducing both EU enterprises’burden of compliance and all of the tax administration cost of member states.Considering that the contemporaneous documentation rules being an essential provisions in each country’s transfer pricing tax law and the SMEs being part of China’s domestic economy and social life,the EU contemporaneous documentation rules are of considerable era significance.This paper firstly examines the background of the EU documentation rules and its main achievements,then the basic contents in the EU documentation rules are interpreted.Finally,an analysis is made on its values and the existing problems,as well as its implications for the reference is put forward to China.