Prix de transfert : l information au bout des doigts
176 pages

Prix de transfert : l'information au bout des doigts


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Identifiez rapidement les règles en matière de prix de transfert, les pratiques et les approches adoptées dans plus de 55 pays et territoires. Découvrez notre publication : Transfer Pricing Reference Guide for 2011.Voir sur



Publié par
Publié le 01 mars 2011
Nombre de lectures 240
Langue English
Poids de l'ouvrage 3 Mo


Transfer pricing
global reference guide
November 2010Transfer pricing
global reference guide
Planning transfer pricing strategies, working to limit tax exposure and
defending a company’s return position and transfer pricing practices on
a global basis require knowledge of a complex web of country tax laws,
regulations, rulings, methods and requirements.
The Ernst & Young Transfer pricing global reference guide is a tool
designed to enable international tax executives to quickly identify the
transfer pricing rules, practices and approaches that have been adopted by
more than 50 countries and territories. These various approaches must be
understood in order to complete both compliance and planning activities.
The guide outlines basic information for the covered jurisdictions regarding
their transfer pricing tax laws, regulations and rulings, Organisation for
Economic Co-operation and Development (OECD) guidelines treatment,
priorities and pricing methods, penalties, the potential for relief from
penalties, documentation requirements and deadlines, statute of
limitations, required disclosures, audit risk and opportunities for advance
pricing agreements (APAs).
A web-based version of this brochure can be found at
transferpricingguide. Please check this web page periodically for late-
breaking country developments. Commentaries from transfer pricing
professionals are also available at this site.
For a more detailed discussion of any of the country-specific transfer
pricing rules, or to obtain further assistance in addressing and resolving
intercompany transfer pricing issues, please contact your local
Ernst & Young office, the relevant country contact listed at the back of this
brochure or send us a query at
Please note the availability of other transfer pricing materials such as
survey reports that share views of tax authorities and tax directors
( Ernst & Young also annually produces The Worldwide
Corporate Tax Guide, The Global Executive and the Worldwide VAT, GST
and Sales Tax Guide.
Transfer pricing global reference guide 2 ContentsContents
Legend 5 Lithuania 92
Glossary of terms 6 Luxembourg 94
Argentina 8 Malaysia 96
Australia 11 Mexico 99
Austria 14 Netherlands 102
Belgium 16 New Zealand 105
Brazil 20 Norway 107
Canada 22 Panama 109
Chile 26 Peru 111
China 28 Philippines 113
Colombia 31 Poland 116
Croatia 34 Portugal 121
Czech Republic 36 Romania 124
Denmark 38 Russia 126
Ecuador 41 Singapore 128
Egypt 44 Slovak Republic 131
Estonia 47 Slovenia 134
Finland 49 South Africa 137
France 51 South Korea 139
Germany 56 Spain 142
Greece 60 Sweden 146
Hungary 64 Switzerland 148
India 68 Taiwan 150
Indonesia 70 Thailand 154
Ireland 73 Turkey 157
Israel 75 United Kingdom 160
Italy 78 United States 163
Japan 82 Uruguay 166
Kazakhstan 85 Venezuela 168
Kenya 87 Vietnam 170
Latvia 90 Transfer pricing contacts 173
Transfer pricing global reference guide 3 ContentsTransfer pricing global reference guide 4 ContentsLegend
All rules are current as of November 2010.
Taxing authority and tax law: Name of taxing authority and statutory provisions currently in effect in each
Relevant regulations and rulings: Current transfer pricing rules and regulatory provisions in effect in each
OECD guidelines treatment: Consideration given by the taxing authority to the OECD Transfer Pricing Guidelines.
Priorities/pricing methods: Transfer pricing methods allowed, as well as the priority of each method.
Transfer pricing penalties: Discussion of potentially applicable transfer pricing penalties if a taxpayer is
determined not to be in compliance with the rules imposed by the taxing authority.
Penalty relief: Potential ways in which penalties may be reduced or avoided.
Documentation requirements: Governing tax authority requirements or recommendations that taxpayers prepare
and maintain written documentation to confirm that the amounts charged in related-party transactions are
consistent with the arm’s-length standard.
Documentation deadlines: Deadline for preparing transfer pricing documentation.
Statute of limitations on transfer pricing assessments: Discussion of the applicable statute of limitations
regarding transfer pricing examination and assessments.
Return disclosures/related-party disclosures: Information on disclosures required from taxpayers regarding
related -party transactions.
Audit risk/transfer pricing scrutiny: Discussion of the level of risk of the tax authority scrutinizing
related-party transactions. This is based on the past experience of our local tax professionals and is not a forward
looking prediction.
APA opportunity: Discussion of the possibility of obtaining an advance pricing agreement with the tax authority.
Transfer pricing global reference guide 5 ContentsGlossary of terms
APA (advance pricing agreement)
An agreement between a tax authority and an MNE about the
determination of the appropriate transfer pricing method to
be used for pricing intercompany transactions. APAs may be
unilateral, bilateral (two governments) or multilateral (three or more
Arm’s-length principle
The standard adopted by the OECD that transactions between
members of an MNE should reflect conditions that would be made
between independent enterprises.
CFC (controlled foreign corporation) A subsidiary and member of
an MNE group.
CPM (comparable profits method)
Under the comparable profits method of US Treasury Regulations
Section 1.482-5, an arm’s-length result is determined by comparing
the operating profit of the “tested” party with the operating profit
of an uncontrolled party involved in comparable transactions. Thus,
the CPM looks at profits rather than transactions. Generally, the
tested party’s profit is measured in terms of PLIs such as rate of
return on capital employed or the ratio of gross profit to operating
expenses. The regulations state that the tested party should
normally be the “least complex” of the controlled entities. Treas.
Regs. §1.482-5(b)(2).
CSA (cost-sharing arrangements)
CUP (comparable uncontrolled price)
A transfer pricing method that compares the price for property
or services in a controlled transaction with the price charged for
property or services transferred in a comparable uncontrolled
transaction in comparable circumstances.
Transfer pricing global reference guide 6 ContentsETR (effective tax rate) OECD guidelines
Transfer Pricing Guidelines for Multinational Enterprises and Tax
EU (European Union)
Administrations, published by the OECD between 1995 and 1998.
The European Union, currently consisting of 27 member states.
The OECD guidelines endorse the arm’s-length principle and consist
of a statement of principles rather than a set of specific rules to be
EUJTPF (EU Joint Transfer Pricing Forum)
The EU Joint Transfer Pricing Forum consists of representatives
of governments and the private sector who advise and consult on
OECD Model Tax Convention
transfer pricing issues.
Model Tax Convention on Income and Capital, last published by
the OECD in July 2005. The Model Tax Convention is to be used by FTE (full-time equivalent)
member states in negotiations of bilateral double tax treaties. The Used in this survey to indicate the number of resources employed
OECD also provides commentary on the interpretation of the Model by tax authorities to undertake transfer pricing reviews in their
Tax Convention and states that member countries should follow this jurisdiction.
commentary, subject to their expressed reservations thereon, when
applying and interpreting their double tax treaties.GAAP (Generally Accepted Accounting Principles)
MNE (multinational enterprise) MoU (memorandum of understanding)
A member of a related group that carries on business directly or
PLI (profit level indicators)
indirectly in two or more countries.
Ratios that measure the relationship between an entity’s profit and
MAP (mutual agreement procedure) the resources invested or costs incurred to achieve that profit. Refer
A dispute resolution process found in Article 25 of the OECD Model above to CPM for further discussion of their application.
Tax Convention. MAP is a government-to-government process of
PATA (Pacific Association of Tax Administrators)
negotiation to resolve matters of taxation not in accordance with
An association of the tax administrations of Australia, Canada,
the particular tax treaty and to attempt to avoid double taxation.
Japan and the United States formed to foster cooperation and
OECD (Organisation for Economic Co-operation and the exchange of information among them. PATA has published
Development) guidance on APAs, MAPs and documentation requirements.
An intergovernmental organization, based in Paris, formed to foster
international trade and economic development. The OECD has 30 QCSA (qualified cost sharing arrangements)
member states. Among its many concerns are the removal of tax
TNMM (transactional net margin method)
barriers to the free flow of goods and services and the avoidance
The transactional net margin method is a profits-based

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