Risk Transfer Valuation in Advance Pricing Agreements Between Multinational Enterprises and Tax Authorities

Zvika Afik; Yaron Lahav

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Risk Transfer Valuation in Advance Pricing Agreements Between Multinational Enterprises and Tax Authorities

机译：跨国企业与税务部门之间预先定价协议中的风险转移评估

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Advance pricing agreements (APAs) are long-term contracts between multinational taxpayers and tax authority(ies), according to which the taxpayer consents to use the agreed upon transfer price for its related transactions for a fixed period of time. We argue that for such an agreement to be based on the principle of arm's length, the specified transfer price(s) should include a premium that captures the risk transferred from one entity to another. When this risk is not accounted for, the long-term transfer pricing policy specified in the agreement (although supported by tax authorities) is not arm's length. We present a pricing model that can be easily applied to value such risk by incorporating it to the transfer price determined by the APA.

机译：预先定价协议（APA）是跨国纳税人与税务机关之间的长期合同，根据该合同，纳税人同意在固定的时间段内将商定的转让价格用于其相关交易。我们认为，要使这种协议以公平原则为基础，规定的转让价格应包括溢价，以反映从一个实体转移到另一个实体的风险。如果不考虑这种风险，则协议中规定的长期转让定价政策（尽管得到了税务部门的支持）与正常交易无关。我们提出了一种定价模型，可以通过将其纳入APA确定的转让价格来轻松地对此类风险进行估值。

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《Journal of accounting, auditing & finance》 |2016年第2期|203-211|共9页
作者
Zvika Afik; Yaron Lahav;
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作者单位

Ben-Gurion University of the Negev, Beer-Sheva, Israel;

Department of Business Administration, Guilford Glazer Faculty of Business and Management, Ben-Gurion University of the Negev, P.O. Box 653, Beer-Sheva 84105, Israel;

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正文语种 eng
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关键词
transfer pricing; advance pricing agreement; risk valuation; multinational enterprise; intercompany transaction;

机译：转让定价;提前定价协议;风险评估;跨国企业公司间交易;

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1. The New OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations [J] . Hubert Hamaekers Asia-Pacific Tax Bulletin . 1996,第1a2期

机译：经合组织针对跨国企业和税务部门的转让定价新指南
2. Advance Price Agreement: An Option to Reduce Controversy Between Multinationals and Tax Administrations [J] . Sarah Nait Taadouit, Badr Habba, Taib Berrada El Azizi Research Journal of Finance and Accounting . 2020,第24期

机译：预先价格协议：可选择减少跨国公司和税收管理部门之间的争议
3. Conceptualizing the effects of corporate tax rate differentials on transfer pricing activities of FDI enterprises in Vietnam [J] . Nguyen H., Tham J., Khatibi A., Accounting . 2020,第3期

机译：概念化公司税率差异对越南直接投资企业转移定价活动的影响
4. PROFIT TRANSFERRING OF MULTINATIONAL ENTERPRISES IN THE CHINESE INDUSTRY BY TRANSFER PRICING [C] . Yuqi Sun, Jingwen Li, Xiaosong Zheng International Conference on Transformations and Innovations in Management . 2017

机译：转让定价跨国企业跨国企业的利润转移
5. AN EMPIRICAL INVESTIGATION OF THE ABILITY OF MULTINATIONAL ENTERPRISES TO AFFECT THEIR UNITED STATES INCOME TAX LIABILITY (TAX LIABILITY, TRANSFER PRICING, CHEMICAL INDUSTRY). [D] . FOSTER, SHEILA DALE. 1995

机译：跨国企业影响其美国所得税责任（税收责任，转移定价，化工）的能力的实证研究。
6. Just passing through: the effect of the Master Settlement Agreement on estimated cigarette tax price pass-through [O] . Dean R. Lillard, Andrew Sfekas -1

机译：刚刚通过：硕士结算协议关于估计卷烟税价格的效果
7. Zur Attraktivität von Advance Tax Rulings (ATRs) und Advance Pricing Agreements (APAs) für Investoren und Steuerbehörden : The attractiveness of Advance Tax Rulings (ATRs) and Advance Pricing Agreements (APAs) for investors and tax authorities ; Synopse zur Dissertation [O] . Kortebusch Pia 2014

机译：预先税收裁定（ATR）和预先定价协议（APA）对投资者和税务机关的吸引力；论文简介

Risk Transfer Valuation in Advance Pricing Agreements Between Multinational Enterprises and Tax Authorities

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