关联企业跨国资产重组中的转让定价反避税风险分析

转让定价是跨国公司在集团内部实行资源配置的重要手段，而这也往往可能改变集团内关联企业所在国的税收资源分布情况，造成母公司或东道国应得税收利益的流失。跨国公司利用跨国资产重组实施转让定价，向各国税务机关的反避税监管提出了巨大挑战。通过本次活动，F-council希望通过税法，会计，资产评估，海关估价等方面，对关联企业跨国资产重组中的转让定价反避税问题风险点进行分享

本期价值要点：
l  对重组中资产转让定价的反避税分析
l  商务重组过程中，企业最关心的TP风险及问题
过往案例介绍：
在中国原来有两条生产线，一条生产线A20%利润率，另外一条生产线B利润率只有7%，因为A要扩容，在中国生产厂没地谈，跟政府谈没地了没有办法扩容，管理层想这个工厂彻底关了，在其他地方重新建一个厂太麻烦，所以他们想出一个办法，把A从中国工厂挪到别的国家做，A工厂就只做B，也会把B增加一些产品，我会维持原来的规模，但是A高利润产品都挪到外国了，这个问题中国税务局会不会要求这个重组必须给中国工厂补偿？有没有支持就得给？
分享嘉宾
EY 国际税务部 Carter

活动流程
14:00-14:30 跨国企业重组中资产转让引起的定价问题
l “与所得相匹配”原则是否违背正常交易原则？(无形资产转让定价)
l 关联交易中资产错综复杂的转让价格分享
14:30-15:00 资产重组过程中的转让定价反避税内容分析
l 对转让定价结果产生重大影响的因素分析
l 在资产重组过程中发生的如合同条款修改，业务，债务，股权重组的人员方面变动对转让定价影响
15:00- 15:15  企业重组下的转让定价相关疑难问题解答
15:15-15:30 互动问答
15:30 活动结束

Transfer pricing is multinational companies within the group, the important means of resource allocation, which may change the group often associated enterprises in the country's tax resource distribution, resulting in the loss of the interests of the parent company or the host country due to tax. Multinational companies to use international assets reorganization of the implementation of transfer pricing, tax authorities to countries of anti-avoidance regulation presents huge challenges. Through this activity, the F - council hope that through the tax law, accounting, assets evaluation, customs valuation, etc., for cross-border asset restructuring associated enterprises anti tax avoidance problem of transfer pricing risk share

Key Point
l The restructuring of assets transfer pricing analysis of the anti tax avoidance
l Business restructuring process, the enterprise is the most concerned about the TP risk and problem
Case:
Originally two production lines in China, A production line of A20 % profit margins, another line B only
7% profit margin, because A expands, production plants in China didn't talk, talk to the government don't
have to have no way of expansion, management would like to complete the factory closed, to build A
factory in other places too much trouble, so they come up with A way to do A factory moved to other
countries from China, A factory just do B, and the B will also increase some products, I will keep the
original size, but A high-margin products all over the foreign, the problem of China tax bureau will not
require the restructuring must plant compensation to China? Is there any support will have to give
Speaker
EY Carter

Agenda
14:00-14:30 Multinational companies transfer pricing problems caused by the restructuring of assets
l "Match with the principle of" against principle of normal trading? Transfer pricing (intangible assets)
l Associated business assets in the intricate share transfer price
14:30-15:00 The transfer pricing in the process of asset restructuring anti-avoidance content analysis
l Have a significant impact on the result of the transfer pricing analysis of the factors
l Occurred in the process of asset restructuring, such as the terms of the contract changes, the
business, debt, equity restructuring of personnel changes impact on the transfer pricing
15:00- 15:15 Corporate restructuring under the transfer pricing of related problems to solve
15:15-15:30 Q&A
15:30 End