低附加值集团内劳务的转让定价问题（中英对照BEPS第10项行动计划草案之D: 低附加值集团内劳务）

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低附加值集团内劳务的转让定价问题（中英对照BEPS第10项行动计划草案之D: 低附加值集团内劳务）

TPPERSON按：2014年11月3日，OECD发布了“BEPS第10项行动计划：关于简化转让定价操作方法处理低附加值集团内劳务”的讨论稿，该项工作最终将对OECD转让定价指南的第7章进行修改，该讨论稿征求意见的截止时间是今天2015年1月14日，预计OECD会很快发布最终稿。目前国家税务总局正在进行2号文的修订工作，集团内劳务将是2号文修订的重要内容，因此深圳思迈特财税服务机构的转让定价服务团队特对第10项行动计划中的“D：低附加值集团内劳务”进行了翻译分享给大家。翻译后诚请国际税收爱好者刘袁平进行了最后的校对，在此一并表示感谢！

 

D. Low value-adding intra-group services

7.45 This Section provides specific guidance relating to low value-adding intra-group services. It begins by defining low value-adding intra-group services. Thereafter the section sets out an elective, simplified approach including a simplified benefits test for determining the amount of low value-adding intra-group services to be charged to and paid for by individual members of an MNE group. Taxpayers not electing to apply the simplified approach set out in this section should address transfer pricing issues related to low-value-adding services under the provisions of section A and B, above. In summary, the simplified approach recognises that the arm’s length price for such services is closely related to costs, allocates the costs of providing each category of such services to those group companies which benefit from using those services, and then applies the same mark-up to all categories of services.

D 低附加值集团内劳务

7.45 本节提供关于低附加值集团内劳务的具体指引。首先定义了低附加值集团内劳务的概念，然后提出了一个包含简单受益测试在内的可供选择的简化方法、以便确定跨国企业集团内单个成员企业对低附加值集团内劳务应当承担并支付的费用金额。未选择适用本节所提出简化方法的纳税人，应当按照上述A、B节所列规则，处理与低附加值集团内劳务相关的转让定价事项。概括来说，该简化方法要求，在向集团内受益企业提供这些劳务时，符合独立交易原则的定价水平与成本密切相关，应当在受益企业之间分摊每一类别的劳务成本，并对所有类别的劳务当采用相同的加成水平。

 

D.1 Definition of low value-adding intra-group services

7.46 Low value-adding intra-group services are services performed by one member or more than one member of an MNE group on behalf of one or more other group members which

l  are of a supportive nature;

l  are not part of the core business of the MNE group;

l  do not require the use of unique and valuable intangibles and do not lead to the creation of unique and valuable intangibles; and

l  do not involve the assumption or control of substantial or significant risk and do not give rise to the creation of significant risk.

D.1低附加值集团内劳务的定义

7.46 低附加值集团内劳务是指跨国企业集团的一个或多个成员企业为该集团中的另一个或多个成员企业所提供的劳务，且所提供的劳务需同时符合以下条件：

Ø  属于支援性质的劳务；

Ø  这些劳务不属于跨国企业集团内部的核心业务部分；

Ø  提供这些劳务不需要使用特定的、有价值的无形资产，且不会因此导致产生新的、特定的、有价值的无形资产；且

Ø  提供这些劳务不涉及承担、控制实质性的或显著的风险，同时也不会因此而产生显著的风险。

 

The guidance in this section is not applicable to services that would ordinarily qualify as low value-adding intra-group services where such services are rendered to unrelated customers of the members of the MNEgroup. In such cases it can be expected that reliable internal comparables exist and can be used for determining the arm’s length price for the intra-group services.

当符合上述定义的集团内部劳务向跨国企业集团成员企业的非关联方客户提供时，本节中的有关指引并不适用。在这种情况下，可以预期可靠的内部可比交易的存在，且这些可比交易能够用于确定集团内劳务定价是否符合独立交易原则。

 

7.47 The following activities would not be considered as qualifying for the simplified approach outlined in this section:

l  Services constituting the core business of the MNE group;

l  Research and development services;

l  Manufacturing and production services;

l  Sales, marketing and distribution activities;

l  Financial transactions;

l  Extraction, exploration, or processing of natural resources;

l  Insurance and reinsurance;

l  Services of corporate senior management.

7.47下列活动应被视为不适用于本节所述的简便方法：

Ø  所提供的服务构成跨国企业集团的核心业务；

Ø  研发服务；

Ø  制造和生产服务；

Ø  销售，营销和分销活动；

Ø  金融交易；

Ø  自然资源的开采、勘探或加工；

Ø  保险和再保险；

Ø  企业高级管理服务。

 

7.48 The following bullet points provide examples of services that would likely meet the definition of low value-adding services provided in 7.46:

7.48 下述选项所列举的服务，很有可能符合7.46款中所规定的低附加值集团内劳务定义：

l  Accounting and auditing, for example gathering and reviewing information for use in financial statements, maintenance of accounting records, preparation of financial statements, preparation or assistance in operational and financial audits, verifying authenticity and reliability of accounting records, and assistance in the preparation of budgets through compilation of data and information gathering;

Ø  会计与审计，比如收集和审核财务报表信息，会计记录的维护，财务报表的编制，协助或准备业务和财务审计，验证会计记录的真实性和可靠性，借助数据编辑和信息收集为预算编制提供协助；

l  Processing and management of accounts receivable and accounts payable, for example compilation of customer or client billing information, and credit control checking and processing;

Ø  处理和管理应收账款、应付账款，比如编制顾客或客户的付款信息，以及信贷复查和处理；

l  Human resources activities, such as

Ø  人力资源活动，比如

---- staffing and recruitment, for example hiring procedures, assistance in evaluation of applicants and selection and appointment of personnel, onboarding new employees, performance evaluation and assistance in defining careers, assistance in procedures to dismiss personnel, assistance in programmes for redundant personnel;

----人事任用和招聘，例如，招聘流程，对人员的评估和选拔派任，新员工入职，员工绩效评估和职业界定，人员解聘和精简人员项目的规程。

---- training and employee development, for example development of training needs, creation of internal training and development programmes, creation of management skills and career development programme;

----培训和员工发展，例如培训需求的挖潜，内部培训和发展计划的制定，管理技能开发和职业反战计划的制定。

---- remuneration services, for example, providing advice and determining policies for employee compensation and benefits such as healthcare and life insurance, stock option plans, and pension schemes, verification of attendance and timekeeping, payroll services including processing and tax compliance;

----薪酬服务，例如，为职工薪酬和福利提供建议和决策，包括医疗保险和人寿保险、股票期权计划、养老金计划；计时和考勤表，涵盖纳税遵从和税务处理的工资单制定服务。

---- developing and monitoring of staff health procedures, safety and environmental standards relating to employment matters;

----员工健康监控的改善，有关就业问题的安全和环保标准；

l  The monitoring and compilation of data relating to health, safety, environmental and other standards regulating the business;

Ø  有关健康、安全、环境和其他规范业务数据的收集监控；

l  Information technology services where they are not part of the principal activity of the group, for example installing, maintaining and updating IT systems used in the business, information system support (may include the information system used in connections with accounting, production, client relations, human resources and payroll, and email system), training on the use of applications of information systems as well as on the associated equipment employed to collect, process and present information, developing IT guidelines, providing telecom services, organising IT helpdesk, implementing and maintaining of IT security systems, supporting, maintaining and supervising of IT networks (local area network, wide area network, internet);

Ø  不属于集团内的主要业务的信息技术服务，比如安装、维修和更新一些用于业务和信息支持的IT系统（包括用于会计，生产，客户关系，人力资源和薪酬，电子邮箱系统的信息系统），对信息系统和相关设备的员工培训，处理和显示信息的相关设备培训，IT开发的指导方针，提供电信服务，组织IT帮助台，IT安全系统的实施和维护，IT网络的支持维护与监控（局域网，广域网，互联网）；

l  Internal and external communications and public relations support (but excluding specific advertising or marketing activities as well as development of underlying strategies);

Ø  内部、外部沟通和公共关系维护（但不包括特定的广告和营销活动，以及潜在战略的开发）；

l  Legal services, for example general legal services performed by in-house legal counsel such as drafting and reviewing contracts, agreements and other legal documents, legal consultation and opinions, representation of the company (judicial litigation, arbitration panels, administrative procedures), legal research and legal as well as administrative work for the registration and protection of intangible property;

Ø  法律服务，例如，一般由内部法律顾问进行法律服务，如起草和修订合同，协议等法律文件，法律意见咨询，代表公司进行司法诉讼、仲裁、行政程序，法律研究，对无形资产的注册和保护行政工作；

l  Activities with regard to tax obligations, for example information gathering and preparation of tax returns (income tax, sales tax, VAT, property tax, customs and excise), making tax payments, responding to tax administrations’ audits, and giving advice on tax matters;

Ø  与纳税义务相关的活动，例如税务信息搜集和填制纳税申报表（所得税，营业税，增值税，房产税，关税和消费税），税款缴纳，应对税务机关审计，并提供税务咨询服务；

l  General services of an administrative or clerical nature.

Ø  一般行政或文秘性质服务

 

7.49 The following examples illustrate an important element of the definition of low value-adding intra-group services, namely, that they should not include services which are part of the MNE’s core business. Services that may seem superficially similar in nature (in the example, credit risk analysis) may or may not be low value-adding intra-group services depending on the specific context and circumstances.

7.49下面的例子说明了在低附加值集团内劳务定义中的一项重要因素，名义上，即这些劳务不应构成跨国企业集团核心业务的一部分。一些表面上看似性质相似的劳务（如下面的例子中提到的信贷风险分析）可能属于低附加值集团内劳务，也可能不属于低附加值集团内劳务，这取决于特定的背景和环境。示例如下：

 

a) Company A, situated in country A, is a shoe manufacturer and wholesale distributor of shoes in the North-West region. Its wholly-owned subsidiary B, situated in country B, is a wholesale distributor in the South-East region of the shoes manufactured by A. As part of its operations, A routinely performs a credit risk analysis on its customers on the basis of reports purchased from a credit reporting agency. A performs, on behalf of B, the same credit risk analysis with respect to B’s customers, using the same methods and approaches. Under the facts and circumstances, it could be reasonably concluded that the service A performs for B is a low value-adding intra-group service.

a) 坐落于A国的公司A，是一家造鞋厂和西北地区的批发商，它的全资子公司B，坐落于B国，是A公司在东南地区的批发商。作为A业务中的一部分，A通常从信用报告机构购买报告，并基于这些报告对其客户进行信用风险分析。同时，A也会采用同样的方法和途径为B公司对其客户进行信用风险分析。基于这些事实与情况，我们可以合理的得出结论，A为B所提供的劳务属于低附加值集团内劳务。

 

b) Company X is a subsidiary of a worldwide investment banking group. Company X performs credit risk analysis with respect to potential counter-parties for transactions involving financial derivatives contracts and prepares credit reports for the worldwide investment banking group. The credit analyses performed by Company X are utilised by the group in establishing the prices of financial derivatives for the group’s clients. The personnel of Company X have developed special expertise and make use of internally developed, confidential credit risk analysis models, algorithms and software.Under the facts and circumstances of this case, it could not be concluded that the service Company X performs for the worldwide investment banking group is a low value-adding intra-group service.

b) X公司是一家全球性投资银行集团的子公司。X公司会对涉及金融衍生品合约交易的潜在交易双方进行信用风险分析，并且为该全球性投资银行集团提供风险报告。集团会运用X公司所提供的信用分析来为整个集团的客户建立金融衍生品交易定价体系。X公司的员工还开发了一种特殊技术，用于内部开发，信用风险分析机密性模型，算法和软件。基于这个案例的事实和情况，我们可以得出结论，X公司为全球性投资银行集团所提供的劳务并不是低附加值集团内劳务。

 

7.50 The definition of low value-adding intra-group services refers to the supportive nature of such services, which are not part of the core business of the MNE group. The provision of low value-adding intra-group services may, in fact, be the principal business activity of the legal entity providing the service, e.g. a shared service centre, provided these services do not relate to the core business of the group. As anexample, assume that an MNE is engaged in the development, production, sale and marketing of dairy products worldwide. The group established a shared services company, the only activity of which is to act as a global IT support service centre. From the perspective of the IT support service provider, the rendering of the IT services is the company’s principal business activity. However, from the perspective of the service recipients, and from the perspective of the MNE group as a whole, the service is not a core business activity and may therefore qualify as a low value-adding intra-group service.

7.50低附加值集团内劳务的定义中提到该劳务具有支援性质，且不属于跨国企业集团的核心业务。事实上，低附加值集团内劳务可以是提供这些劳务的法律实体的主要业务活动，比如服务共享中心提供一些不涉及集团核心业务的劳务。举例来说，假设一个跨国企业在世界范围内从事乳制品的研发、生产、销售和推广。该集团成立了一家服务共享公司，其唯一的职能是作为全球IT支持服务中心。从IT支持服务商的角度看，提供IT服务是它的主要业务活动。但是从服务接受方以及整个跨国企业的角度看，该服务并不是它们的主要业务活动，因此符合低附加值集团内劳务的要求。

 

D.2 Simplified determination of arm’s length charges for low value-adding intra-group services

7.51 This subsection sets out the elements of a simplified charge mechanism for low value-adding intra-group services. An MNE group electing to adopt this simplified method would apply it on a consistent, group wide basis in all countries in which it operates. This simplified method is premised on the proposition that all low value-adding service costs incurred in supporting the business of the MNE group members should be allocated to those members. A possible alternative approach for dealing with the issues discussed in this subsection would be the use of Cost Contribution Arrangements, covered in Chapter VIII.

D.2对低附加值集团内劳务费用是否符合独立交易原则的确定方法

7.51 本小节提出了适用于低附加值集团内劳务的简化收费机制的组成要素。选择运用这一简化方法的跨国企业集团，在其所有参与运营的国家一致而广泛的适用这一方法。这一简化方法的提出是基于这样一种假设前提：发生于支持集团成员企业经营的所有低附加值劳务成本，应在这些成员企业之间分配。处理一问题的另一个可替代方法是第八章提到的成本分摊协议。

 

D.2.1 Determination of cost pools

7.52 The initial step in applying the simplified approach to low value-adding intra-group services is for the MNE group to calculate, on an annual basis, a pool of all costs incurred by all members of the group in performing low value-adding intra-group services. The costs should be pooled according to category of services, and should identify the accounting cost centres used in creating the pool. The cost pool should exclude costs that are attributable to an in-house activity that benefits solely the company performing the activity (including shareholder activities performed by the shareholding company).

D.2.1 成本池的确定

7.5.2 对低附加值集团内劳务采用这一简化办法的第一步，是以年度为基础，计算归集跨国企业集团内所有成员企业在执行低附加值集团内劳务时所产生的所有成本。这些成本应按劳务类型进行归集，并确定在创建成本池时所使用的会计成本中心。成本池不应包含那些由于内部活动从而对唯一主体产生效益的成本费用（包括由股份公司执行的股东活动）。

 

7.53 As a second step, the taxpayer should identify and remove from the pool those costs that are attributable to services performed by one group member solely on behalf of one other group member. In creating a pool of payroll costs, for example, if group company A provides payroll services solely to group company B the relevant costs should be separately identified and omitted from the pool. However, if group company A performs payroll services for itself as well as for company B, the relevant costs should remain within the pool.

7.53 第二步，如果一个集团的成员仅仅单独为另一个集团的成员提供服务，那么纳税人应在成本池里区分并剔除这项成本。比如，在创建职工薪酬成本池时，如果一个集团公司A单独给集团公司B提供职工薪酬服务，那么相关费用应当单独区分并从成本池中剔除。但是如果集团公司A既为集团自身也为集团公司B提供职工薪酬服务，那么相关成本费用应保留在其成本池中。

 

7.54 At this stage in the calculation, the taxpayer has identified a pool of costs associated with categories of low value-adding services which are provided to multiple members of the MNE group.

7.54 在计算归集成本的这一阶段，纳税人应归集向跨国企业集团内部多个成员企业提供的各种低附加值劳务的成本。

 

D.2.2 Allocation of low value-adding service costs

7.55 The third step in this simplified charge method for low value-adding intra-group service costs is to allocate among members of the group the costs in the cost pool that benefit multiple members of the group. The taxpayer will select an allocation key to apply for this purpose based on the following principles. The appropriate allocation key will depend on the nature of the services. The same allocation key must be used on a consistent basis for all allocations of costs relating to the same category of services. In accordance with the guidance in 7.25, the allocation key selected with respect to costs for each relevant category of services should reasonably reflect the level of benefit expected to be received by each recipient of the particular service. As a general rule, the allocation key should reflect the underlying need for the particular services. By way of examples, the allocation key for services related to people might employ each company’s share of total group headcount, IT services might employ the share of total users, fleet management services might employ the share of total vehicles, accounting support services might employ the share of total relevant transactions or the share of total assets. In other cases, the share of total turnover may be the most relevant key.

D.2.2低附加值劳务成本的分配

7.55 对低附加值集团劳务成本采用简化收费方法的第三步，是将成本池的成本分配给集团内多个受益成员企业。纳税人可基于下述原则目的，选择采用一项分配因素。恰当的分配因素取决于服务的性质。同一分配因素应基于一致的基础运用于所有同一类型服务成本的分配。按照第7.25款所规定的指引，所选用的每一相关类型服务成本的分配因素，应合理反映该特定服务的每一接受方所可能预期获得的受益水平。作为一般规则，分配因素应反映对特定服务所具有的实质性需求。比如，与人员相关的服务成本分配因素可采用每一公司人员在整个集团总人数中的份额确定，信息技术服务成本分配因素可采用所有使用者的份额确定，车队管理服务成本分配因素可以采用所有车辆的份额确定，会计支持服务成本分配因素可采用相关交易额的份额或全部资产的份额确定。在其他情形下，在总收入中的份额也可以作为最相关的分配因素。

 

7.56 The examples of allocation keys provided in the previous paragraph are not intended to be an exhaustive list. Depending on the facts and circumstances more sophisticated allocation keys might be used. However, a balance should be struck between theoretical sophistication and practical administration, bearing in mind that the costs involved are not generating high value for the group. In this context, there may be no need to use multiple allocation keys if the taxpayer can explain the reasons for concluding that a single key provides a reasonable reflection of the respective benefits. For reasons of consistency, the same allocation key or keys should be applied in determining the allocation to all recipients within the group of the same type of low value-adding intra-group services, and it is expected that the same reasonable key will be used from year to year unless there is a justified reason to change. Tax administrations and taxpayers should also bear in mind that changing the reasonable allocation key can give rise to considerable complexities. It is expected that the taxpayer will describe in its documentation (see paragraph 7.61 below) the reasons for concluding that the allocation key produces outcomes which reasonably reflects the benefits likely to be derived by each service recipient.

7.56前款所列举的分配因素并非试图提供一个详尽的因素清单。因为依据事实和环境的不同，还可使用更加复杂的分配因素。然而，考虑到所涉及的成本并不能为集团取得较高价值的收益，仍然需要在复杂的理论和实践管理中取得平衡。在这种情况下，如果纳税人能够解释使用单个分配因素可以合理反映各自的收益，那么纳税人无需再使用多个分配因素。基于一致性，同类型的低附加值集团内劳务可以使用同一个分配因素（或相同的多个分配因素）来分配集团内所有劳务接受方的成本，并且若无正当理由，该分配因素可以在以后年度延续使用。税务机关和纳税人都应铭记，更改合理的分配因素应考虑其复杂性。另外，纳税人也应该在报告中（下段7.61中提到的）描述分配因素能够合理体现各劳务接受方取得收益的原因。

 

D.2.3 Profit mark-up

7.57 In determining the arm’s length charge for low value-adding intra-group services, the MNE provider of services shall apply a profit mark-up to all costs in the pool. The same mark-up shall be utilised for all low value-adding services irrespective of the categories of services. The mark-up selected by the taxpayer should be no less than 2% of the relevant cost and should be no greater than 5% of the relevant cost. It should be noted that these intra-group services mark-ups should not, without further justification and analysis, be used as benchmarks for the determination of the arm’s length price for services not within the definition of low value-adding services, nor for similar services not within the elective, simplified scheme.

D.2.3 利润加成

7.57 为了确定低附加值集团内劳务费用是否符合独立交易原则，跨国企业劳务提供商应给成本池里的所有成本选用一个利润加成水平。而且所有低附加值劳务，不论这些劳务的具体类别是否相同，都应使用同一个加成水平。纳税人采用的加成水平不应低于相关成本的2%且不高于相关成本的5%。应当提醒的是，如果没有进一步的论证和分析，这些集团内部劳务加成水平不应作为未包含在低附加值劳务定义中的服务价格是否符合独立交易原则的基准，同样也不应作为确定未包含在选择适用简化方法的类似服务是否符合独立交易原则的基准。

 

D.2.4 Charge for low value-adding services

7.58 Subject to the provisions of paragraph 7.60, the charge for services to any member of the electing MNE group shall be the sum of (i) the costs incurred by another group member in providing services specifically to the member under the second step as detailed in paragraph 7.53, plus the selected profit mark-up, and-, (ii) the share of pooled costs allocated to the member under the third step as detailed in paragraph 7.55 using the selected allocation key, plus the selected profit mark-up. The charge is payable to the group member that incurred the costs in the pool, and where there is more than one group member incurring those costs, in proportion to each member’s share of the pooled costs.

D.2.4 低附加值集团内劳务收费

7.58 按照7.60款规定，向特定跨国企业集团的任何成员企业提供的劳务收费由下列费用构成：（i）由集团内部另一成员企业向符合7.53款所述第二步骤要求的集团成员提供的特定服务所发生的成本，加上选定的利润加成；或者（ii）用所选定的7.55款所述第三步骤的分配因素对成本池归集的成本进行分配后的成本份额，加上所选定的利润加成。无论是成本池中所归集的成本由单一集团成员企业产生，还是由多个集团成员企业产生，集团成员企业所收取的价款应与其所享有的已归集成本的份额一致。

 

D.2.5 Application of the benefits test to low value-adding intra-group services

7.59 As discussed in paragraph 7.7, under the arm’s length principle an obligation to pay for an intra-group service arises only where the benefits test is satisfied, i.e. the activity must provide the group member expected to pay for the service with economic or commercial value to enhance or maintain its commercial position, which in turn is determined by evaluating whether an independent enterprise in comparable circumstances would have been willing to pay for the activity if performed for it by an independent enterprise or would have performed the activity in-house for itself. However, because of the nature of the low value-adding intra-group services discussed in this section, such determinations may be difficult or may require greater effort than the amount of the charge warrants.

D.2.5 低附加值集团内劳务受益测试的应用

7.59 如7.7条款所述，按照独立交易原则，只有当符合受益测试要求时，对低附加值集团内劳务的支付义务才会产生。比如，只有当向集团成员企业所提供的服务产生经济或商业价值、以提高或维持其商业地位时，这些服务才能得到预期的支付；反过来也可测试评估在可比情形下的独立企业是否愿意为另一独立企业所提供的服务支付价款，或者是否已在其自身内部执行这些活动。但是，基于本节所论述的低附加值集团内劳务的特性，这种测试可能是困难的，或者要求比起所收取费用的价值付出更大的努力。

 

7.60 While low value-adding intra-group services may provide benefits to all recipients of those services, questions may arise about the extent of the benefits and whether independent parties would have been willing to pay for the service or perform it themselves. The documentation and reporting discussed in section D.3 below should provide sufficient evidence that the benefits test is met given the nature of low value-adding intra-group services. In evaluating the benefits test, tax administrations should considerbenefits only by categories of services and not on a specific charge basis. Thus, the taxpayer need only demonstrate that assistance was provided with, for example, payroll processing, rather than being required to specify individual acts undertaken that give rise to the costs charged. Provided such information outlined in paragraph 7.61 is made available to the tax administration, a single annual invoice describing a category of services should suffice to support the charge, and correspondence or other evidence of individual acts should not be required. With regard to low value-adding intra-group services that benefit only one recipient entity in the MNE group, it is expected that the benefits to the service recipient will be capable of separate demonstration.

7.60 虽然低附加值集团内劳务对所有服务接受方产生了受益，但问题是其受益的程度以及非关联方是否愿意为这些服务支付价款，或者服务接受方本身是否执行这些功能。在下述D.3节所论述的文件和报告中，应就受益测试符合低附加值集团内劳务的性质提供足够的证据。在评估受益测试时，主管税务机关（仅）应基于服务的类别考虑其受益性，而非具体的费用标准。因此，纳税人只需证明提供了某项协助，比如薪资处理，而无需详述其所承担的导致费用增加的个别行为。如果7.61条款所列举的信息为主管税务机关所获取，描述某一类别服务的单一年度发票的开具与收取的费用相匹配，而无需另行提供通信往来及其他个别行为的证据。

当低附加值集团内劳务仅由跨国企业集团内一家接收实体受益时，服务接受方应单独予以说明。

 

D.3 Documentation and reporting

7.61 An MNE group electing for application of this simplified methodology shall prepare the following information and documentation and make it available upon request to the tax administration of any entity within the group either making or receiving a payment for low value-adding intra-group services.

D.3 文件和报告

7.61选用本简化方法的跨国企业集团应准备下列信息和文件，以备各集团成员企业的主管税务机关审查，不论是低附加值集团内劳务的提供方还是接爱方。

l  A description of the categories of low value-adding intra-group services provided; the reasons justifying that each category of services constitute low value-adding intra-group services within the definition set out in section D.1; the rationale for the provision of services within the context of the business of the MNE; a description of the benefits or expected benefits of each category of services; a description of the selected allocation keys and the reasons justifying that such allocation keys produce outcomes that reasonably reflect the benefits received, and confirmation of the mark-up applied;

Ø  所提供的低附加值集团内劳务类别的说明:证明所提供的各类服务均构成D.1部分所定义的低附加值集团内劳务的证明；跨国企业业务范围内提供低附加值集团内劳务的基本理由描述；各类服务所产生的收益或预期收益的情况描述；所选用的成本分配因素，并证明这些分配因素合理反映了服务接受方所获取的收益的情况描述以及所确定的利润加成水平的证明；

l  Written contracts or agreements for the provision of services and any modifications to those contracts and agreements reflecting the agreement of the various members of the group to be bound by the allocation rules of this section;

Ø  提供遵守本节所述分配规则的书面合同或协议，包括反映集团内各成员企业就这些分配规则达成一致的合同或协议条款的任何修改；

l  Calculations showing the determination of the cost pool as described in D.2.1, in particular a detailed listing of all categories and amounts of relevant costs, including costs of any services provided solely to one group member;

Ø  如D.2.1所述的成本池确定和相关费用计算过程，特别包括所有服务类别的详细清单和相关成本金额，也包括专为集团内单一成员企业所提供的任何服务的成本；

l  Calculations showing the application of the specified allocation keys.

Ø  选用特定分配因素的计算过程。

(转载麻烦注明来源：中国国际税收智库)