歐盟轉移定價之同期資料規則評析與借鑑

The EU Transfer Pricing Contemporaneous Documentation Rules: Comments & Implications

歐盟轉移定價之同期資料規則有兩大特色：第一，形成了歐盟內部統一的關聯企業轉移定價同期資料行為守則；第二，制定了中小型企業特別保護條款。其最終目的是降低歐盟境內企業的遵從成本和各成員國稅務當局的行政管理成本。鑑於同期資料規則已經是各國轉移定價稅制的必審條款，而中小型企業是各國經濟和社會生活中的重要組成部分，歐盟的同期資料規則具有相當大的時代意義。本文首先分析並梳理了歐盟同期資料規則的立法背景和主要成果，然後解讀了歐盟同期資料規則的基本內容，接下來對其進行評析，最後提出對我國的借鑑。There are two features lie in the EU transfer pricing contempo-raneous 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 achievement, then the basic contents in the EU documentation rules are interpreted. Finally, an analysis made on its values and the existing problems, as well as its implications for the reference is put forward to China.