Transfer Pricing / 转移定价

Transfer Pricing

 

转移定价

Globalization is exciting. You can enjoy genuine Chinese food in Shanghai on Saturday and then come back for Sunday morning worship. As global trade increases, multinational enterprises are confronted more and more with complex and potentially expensive issues associated with transfer pricing. We are ready to help.

 

全球化是激动人心的。你可以周六在上海品尝地道的中国餐,还赶得上周日回来参加礼拜。随着全球贸易增加,跨国企业正面临越来越多复杂且昂贵、与转移定价相关的问题。我们可以帮助你。

The Internal Revenue Service is concerned about revenue loss as a result of foreign corporations employing transfer pricing, and is vigorously tracking cross-border transactions between related-party entities. Failure to maintain the proper documentation can often result in adjustments, penalties and interest.

 

美国税务局正在担忧因为外国公司不恰当运用转移定价而导致的税收流失,因此正密切追踪关联方之间的跨境交易。如果不能提供适当的文件材料,将会引致纳税金额调整、罚款、及支付利息。

We have been preparing transfer pricing contemporaneous documentation and benchmarking studies for many clients for many years, following IRS Section 482 regulations and OECD guidelines, utilizing Osiris global database. IRC § 482 regulations are fully consistent with OECD guidelines, centering on the application of the arm’s length principle.

 

多年来,我们已经为许多客户制作转移定价同期资料和基准分析,遵循美国税务局482号条款的相关规定以及世界经合组织的准则,应用全球上市公司财务分析数据库。美国税法482号条款的规定与世界经合组织的准则完全相符合,着重于应用公平交易原则。

Following related provisions, we perform functional analysis and comparability analysis, assessing risk factors, economic conditions, and the nature of the involved transactions. We carefully select the best method among comparable uncontrolled method, resale price method, cost plus method, comparable profits method, profit split method, and other unspecified methods. We evaluate the results of the arm’s length range to increase reliability and meet government requirements.

 

遵循相关法规路径,我们进行功能分析和比较分析,评估各种风险因素、宏观和微观经济状况、及关联交易本身的性质。然后从可比非受控法、再销售价格法、成本加成法、可比利润法、利润分割法、以及其它未说明的转移定价方法中遴选最适合的方法。我们还要衡量符合公平交易区间的数值,以增强结论的可靠性,满足政府法规的要求。

The IRS requires upfront compliance with the arm’s length principle. Taxpayers are required to contemporaneously document the related-party transactions and provide the documentation to the IRS within 30 days upon request. Please feel free to contact us with any question. We are glad to lend our expertise to your global operation. Additionally, our wide and solid network in China enables us to assist you doing business in China.

 

美国税务局要求在交易之初就遵循公平交易原则;要求公司在关联方交易发生的同时准备好同期资料,在收到税务局通知的30天内提交文件材料。请随时联系我们,咨询任何问题。我们很高兴应用我们的专业知识,服务于贵公司的全球化运营。此外,我们在中国的广泛坚实的网络,让我们能够协助你在中国拓展业务。