如何平衡？非贸付汇VS转让定价
活动简介
几乎每一个跨国企业集团内部都会通过内部安排向其关联企业提供包括行政性、技术性、财务性和商业性在内的广泛服务。然而，诸如管理服务费、技术服务、特许权使用费、代垫款项等向关联企业付汇的项目在税务机关眼中往往被视作跨国企业利润输回的通常性做法。因此，企业无可避免的将遭受两大挑战：非贸付汇和转让定价。
对此，您是否也有如下困惑？
-企业应如何判断外籍派遣人员是否构成常设机构？
-关联交易中的特许权使用费支付应如何根据业务属性进行定价？
-交易合同究竟如何拟定才能获得税务机关的认可？
-应该进行怎样的文书准备以避免税务机关的质疑？
-对于亏损企业，如何平衡非贸付汇与转让定价的风险？
-企业需要准备哪些材料？资料不完备，税务机关要求的补充材料如何提供？
-成本分摊协议是否符合独立交易原则？如果分摊协议未能通过税务机关审核，将影响税务备案，从而导致分摊费用的付汇障碍。
-……
在合规的前提下，如何在付汇前期做好筹划准备，既最小化税务成本又能规避转让定价风险？F-Council邀请实战派资深专家将为您在本次电话会议中进行分析及探讨。
分享嘉宾
傅嘉欣总经理上海众逸企业管理咨询有限公司
傅嘉欣先生现任上海众逸企业管理咨询有限公司总经理、上海青诚资产评估有限公司总监。在为跨国企业提供中国商业咨询方面拥有超过15年的专业服务经验。擅长的专业领域包括转让定价、并购战略与对象选择、价值评估与商务谈判、尽职调查以及与政府部门协商解决税务或商业相关案件。
傅先生曾任职于诺恒经济咨询的高级总监及德勤会计师事务所的高级税务经理，在国内外多地拥有工作经验积累。多次受邀为中国国家税务总局及各地税务机关的反避税部门、跨国企业集团等进行内部培训。
傅先生毕业于复旦大学经济学院，拥有中国注册会计师、中国注册税务师以及国际注册内部审计师资格，并精通日语和英语。
流程安排
15:00 会议开始 主持人致辞
15:05 典型案例解析——非贸付汇下转让定价风险考量
— 不同架构/模式下可能存在的付汇及转让定价风险
— 外派人员代垫款项及税务处理
— 成本分摊计算方式
— 亏损企业的付汇与转让定价考量
16:00 互动问答
Event Description
Almost every multinational company offers internal services to affiliated enterprises. However, non-trade current account items, such as service fees, royalties, expense reimbursements, fees for technology import and export, probably will be treated as commercial profits feedback in Tax Bureau’s opinion. Thus, you may not avoid suffering from two challenges, the payment & TP issues for Non-trade Items.
Issues and concerns you may also suffer from:
-How to define PE? Will the overseas affiliate be considered as having a service permanent establishment in China?
-How to fix a price for royalty charges in affiliates?
-What kind of agreement can be approved by Tax Bureau?
-How to balance the risk between the foreign payment and TP for loss-making enterprises?
-What material does the company need? How to provide supplementary material when Tax Bureau asks for?
-How to substantiate that the cost sharing agreement complies with independent transaction principle?
-How to maximize the tax efficiency of the financing arrangement?
This telecom will share speaker’s theoretical analysis and professional experience for how to avoid TP risk in the lowest tax cost as well as on the basis of compliance.
Agenda
15:00 Opening
15:05 How to Balance the Payment & TP for Non-trade Items?
-Risk analysis for payment and TP in different structure and business mode
-Outbound remittance to overseas related entities on cost reimbursement basis
-Contract design and agreement adjustment
-Cost sharing agreement and calculation method
-Foreign payment and TP issues for loss-making enterprises?
