2015-06-05 中国转让定价网

BEPS ACTION 8:REVISIONS TOCHAPTER VIII OF THE TRANSFER PRICING GUIDELINES ON COST CONTRIBUTIONARRANGEMENTS (CCAs)

BEPS ACTION 8：转让定价指南第八章关于成本分摊协议的修订讨论稿连载五(中英)

（翻译：徐晓华，陈东，巴海鹰，段桃，沈艳华，李敦峰，校对：刘袁平）

（续）

E. Recommendationsfor structuring and documenting CCAs

CCA结构和文档的建议

42.Generally, aCCA between controlled parties should meet the following conditions:

a) Theparticipants would include only enterprises expected to derive mutual andproportionate benefits from the CCA activity itself, (and not just fromperforming part or all of that activity);

b) Thearrangement would specify the nature and extent of each participant’s interestin the results of the CCA activity, as well its expected respective share ofbenefits;

c) No paymentother than the CCA contributions, appropriate balancing payments and buy-inpayments would be made for the interest in intangibles, tangible assets orservices obtained through the CCA;

d) The value ofparticipants’ contributions would be determined in accordance with theseGuidelines and, where necessary, balancing payments should be made to ensurethe proportionate shares of contributions align with the proportionate sharesof expected benefits from the arrangement;

e) Thearrangement would require balancing payments and/ or changes in the allocationof contributions prospectively after a reasonable period of time to reflect changesin proportionate shares of expected benefits among the participants; and

f) Adjustmentswould be made as necessary (including the possibility of buy-in and buy-outpayments) upon the entrance or withdrawal of a participant and upon terminationof the CCA.

42.一般来说，受控方之间的CCA应符合下列条件：

a) 参与方所指的企业类型就是，从CCA本身的行为中，期待获得互惠和适当利润水平的企业（而不是仅仅来自于执行部分或全部的活动）;

b) CCA安排将详细阐述性质和延伸到各个参与者对于CCA行为所产生的兴趣，以及各方预期获得的利益份额;

c) 无支付不同于CCA贡献，适当的平衡支付和加入支付需要与CCA获得的有形资产、无形资产或者服务所获得的利益相配比;

d) 参与者的贡献价值将根据这些原则，必要时，平衡收支需要确保参与方实际分享的份额与预期从协议中获得的利益相配比;

e) 在合理期间后，CCA安排将需要进行平衡支付或者改变贡献的分摊比例，以反映参与者的预期收益和相配比的份额。

f) 必要时要作出相应的调整（包括买入和退出支付的可能性），在参与者的入或退出和终止CCA时。

43.It would beexpected that application of prudent business management principles would leadthe participants in a CCA to prepare or to obtain materials about the nature ofthe subject activity, the terms of the arrangement, and its consistency withthe arm’s length principle. Implicit in this is that each participant shouldhave full access to the details of the activities to be conducted under theCCA, the identity and location of the other parties involved in the CCA, theprojections on which the contributions are to be made and expected benefitsdetermined, and budgeted and actual expenditures for the CCA activity. All thisinformation could be relevant and useful to tax administrations in the contextof a CCA and taxpayers should be prepared to provide it upon request. Theinformation relevant to any particular CCA will depend on the facts andcircumstances. It should be emphasised that the information described in thislist is neither a minimum compliance standard nor an exhaustive list of theinformation that a tax administration may be entitled to request.

可以预计到采用稳健的经营管理原则将导致CCA参与者准备或获取有关主题活动的材料，安排的条款，以及与独立交易原则保持一致性。此处蕴含着每个参与者都应该有充分了解CCA各项活动的细节，参与CCA的其他各方，哪些项目的贡献被用来确定预期收益，CCA活动的实际和预测支出。对于税务部分和纳税人在准备相关信息时，必须要保证信息的相关性和有用性。所有这些信息都是相关且是有用的，在CCA的概念和纳税人需要准税务部门在CCA和纳税人的情况下应准备根据请求提供。任何具体CCA所涉及的信息需要根据具体事实和情况来确定。需要强调的是，该列表中所描述的信息既不是一个最低标准的合规性，也不是一个详细的列表关于税务管理所需要获得的信息。

44.The followinginformation would be relevant and useful concerning the initial terms of theCCA:

a) A list ofparticipants;

b) A list ofany other associated enterprises that will be involved with the CCA activity orthat are expected to exploit or use the results of the subject activity;

c) The scopeof the activities and specific projects covered by the CCA, and how the CCAactivities are managed and controlled;

d) The durationof the arrangement;

e) The mannerin which participants’ proportionate shares of expected benefits are measured,and any projections used in this determination;

f) The mannerin which any future benefits (such as intangibles) are expected to beexploited;

g) The form andvalue of each participant’s initial contributions, and a detailed descriptionof how the value of initial and ongoing contributions is determined (includingany budgeted vs actual adjustments) and how accounting principles are appliedconsistently to all participants in determining expenditures and the value ofcontributions;

h) Theanticipated allocation of responsibilities and tasks, and the mechanisms formanaging and controlling those responsibilities and tasks, in particular, thoserelating to the development, enhancement, maintenance, protection orexploitation of intangibles or tangible assets used in the CCA activity;

i) Theprocedures for and consequences of a participant entering or withdrawing fromthe CCA and the termination of the CCA; and

j) Anyprovisions for balancing payments or for adjusting the terms of the arrangementto reflect changes in economic circumstances.

44.，在考虑最初CCA条款时，以下是具有相关性和有用性的具体信息：

a）参与者名单;

b）CCA所涉及的其他关联公司，所涉及的CCA活动，是否分享CCA的成果；

C）CCA所包含的活动和具体项目，以及CCA活动如何被管理和控制;

d）CCA 的持续时间;

E）衡量各个参与者获得预期收益的方式，以几用于决策的相关项目;

F）任何未来收益（如无形资产）预计的采用方式;

G）各个参与者初始贡献的价值和形式，以及如何确定初始和持续贡献的价值的详细描述（包括预算与实际的调整），以及会计原则如何始终如一地适用于所有参与者，在确定费用和贡献的价值时;

H）职责和任务的分配，以及管理和控制相关职责和任务，在实际中，那些联系到与发展，加强，维护，保护或开发的有形/无形资产，被用于CCA的活动中;

I）参与者进入或退出和终止CCA活动的程序和后果;

j）平衡支付或调整的条款的相关规定，以反映经济情况的变化。

45.Over the durationof the CCA term, the following information could be useful:

a) Any changeto the arrangement (e.g. in terms, participants, subject activity), and theconsequences of such change;

b) A comparisonbetween projections used to determine expected benefits from the CCA activitywith the actual results (however, regard should be had to paragraph 3.74); and

c) The annualexpenditure incurred in conducting the CCA activity, the form and value of eachparticipant’s contributions made during the CCA’s term, and a detaileddescription of how the value of contributions is determined.

45．除去CCA期限的规定，下面的信息可能是有用的：

k）CCA任何改变（例如条款，参与者，主题活动），以及这种变化所带来的后果;

L）用来决定CCA预期收益的活动和实际结果（但是，应当考虑到第3.74）之间的比较；

M）CCA活动所发生的年度费用，在CCA条款下具体的形式和各个参与方贡献的价值，以及描述CCA活动所创造的贡献价值。

ANNEX TO CHAPTER VIII – EXAMPLES TOILLUSTRATE THE GUIDANCE ON COST

CONTRIBUTION ARRANGEMENTS

BEPS ACTION 8：成本分摊协议（第八章附件：成本分摊协议指引释例）

（翻译：李敦峰，校对：刘袁平）

Example 1

例1

46. Example 1 illustrates the general principle thatcontributions should be assessed at value (i.e. based on arm’s length prices)rather than at cost in order to produce results that are consistent with thearm’s length principle.

46. 例1阐释了这样的一般性原则，即：为了产生与独立交易原则一致的结果，各方所做的贡献应以价值（比如独立交易价格）而非成本作为评估的基础。

47. Company A and Company B are members of amultinational group and decide to enter into a CCA. Company A performs Service1 and Company B performs Service 2. Company A and Company B each “consume” bothservices (that is, Company A receives a benefit from Service 2 performed byCompany B, and Company B receives a benefit from Service 1 performed by CompanyA).

47. A公司和B公司均是某跨国企业集团的成员，并决定订立一项成本分摊协议。A公司负责提供劳务1，B公司负责提供劳务2。A公司和B公司均各自同时“消费”该两项劳务（即，A公司从B公司所提供的劳务2中受益，同时B公司从A公司所提供的劳务1中受益）。

48. Assume that the costs and value of the servicesare as follows:

Costs of providing Service 1 (cost incurred by Company A)	100 per unit
Value of Service 1 (i.e. the arm’s length price that Company A would charge Company B for the provision of Service 1)	120 per unit
Costs of providing Service 2 (cost incurred by Company B)	100 per unit
Value of Service 2 (i.e. the arm’s length price that Company B would charge Company A for the provision of Service 2)	105per unit

48. 假设这两项劳务的成本与价值如下表：

提供劳务1的成本（由A公司所发生的成本）	100每单位
劳务1的价值（比如，A公司因向B公司提供劳务1而收取的独立交易价格）	120每单位
提供劳务2的成本（由B公司所发生的成本）	100每单位
劳务2的价值（比如，B公司因向A公司提供劳务2而收取的独立交易价格）	105每单位

49. In year 1 and in subsequent years, Company Aprovides 30 units of Service 1 to the group and Company B provides 20 units ofService 2 to the group. Under the CCA, the calculation of costs and benefitsare as follows:

Cost to Company A of providing services (30 units * 100 per unit)	3000	(60% of total costs)
Cost to Company B of providing services (20 units * 100 per unit)	2000	(40% of total costs)
Total cost to group	5000
Value of contribution made by Company A (30 units * 120 per unit)	3600	(63% of total contributions)
Value of contribution made by Company B (20 units * 105 per unit)	2100	(37% of total contributions)
Total value of contributions made under the CCA	5700
Company A and Company B each consume 15 units of Service 1 and 10 units of Service 2:
Benefit to Company A:
Service 1: 15 units * 120 per unit	1800
Service 2: 10 units * 105 per unit	1050
Total	2850	(50% of total value of 5700)
Benefit to Company B:
Service 1: 15 units * 120 per unit	180
Service 2: 10 units * 105 per unit	1050
Total	2850	(50% of total value of 5700)

49. 在第1年及接下来的数年中，A公司每年向该集团提供30个单位的劳务1，B公司每年向该集团提供20个单位的劳务2。按照该成本分摊协议，成本及利益计算如下表：

A公司所提供劳务的成本（30个单位×100每单位）	3000	（占总成本的60%）
B公司所提供劳务的成本（20个单位×100每单位）	2000	（总成本的40%）
集团内部总成本	5000
A公司所贡献的价值（30个单位×120每单位）	3600	（占总贡献的63%）
B公司所贡献的价值（20个单位×105每单位）	2100	（占总贡献的37%）
按照成本分摊协议所贡献的全部价值	5700
A公司和B公司各自消费15个单位的劳务1和10个单位的劳务2
A公司实现的利益：
劳务1：15个单位×120每单位	1800
劳务2：10个单位×105每单位	1050
合计	2850	（占总价值5700的50%）
B公司实现的利益：
劳务1：15个单位×120每单位	1800
劳务2：10个单位×105每单位	1050
合计	2850	（占总价值5700的50%）

50. Under the CCA, the value of Company A and CompanyB’s contributions should each correspond to their respective proportionateshares of expected benefits, i.e. 50%. Since the total value of contributionsunder the CCA is 5700, this means each party must contribute 2850. The value ofCompany A’s in-kind contribution is 3600 and the value of Company B’s in-kindcontribution is 2100. Accordingly, Company B should make a balancing payment toCompany A of 750. This has the effect of ‘topping up’ Company B’s contributionto 2850; and offsets Company A’s contribution to the same amount.

50. 按照该成本分摊协议，A公司和B公司各自的贡献价值均应与预期利益中各自按比例应享有的份额一致，比如50%。由于在该成本分摊协议中贡献的总价值是5700，这意味着每一方必须贡献2850。A公司的实物贡献价值是3600，而B公司的实物贡献价值是2100。因此，B公司应向A公司平衡支付750。该平衡支付具有“补足”B公司的贡献至2850的效果；同时又将A公司的贡献抵销至同样的金额。

51. If contributions were measured at cost instead ofat value, since Companies A and B each receive 50% of the total benefits, theywould have been required contribute 50% of the total costs, or 2500 each, i.e.,Company B would have been required to make a 500 (instead of 750) balancingpayment to A.

51. 如果贡献是以成本而非价值来衡量，由于A公司和B公司各自收到总利益的50%，他们将被要求各自贡献总成本的50%，即各2500，那么B公司将需要向A公司平衡支付500（而非750）。

52. In the absence of the CCA, Company A wouldpurchase 10 units of Service 2 for the arm’s length price of 1050 and Company Bwould purchase 15 units of Service 1 for the arm’s length price of 1800. Thenet result would be a payment of 750 from Company B to Company A. As can beshown from the above, this arm’s length result is only achieved in respect ofthe CCA when contributions are measured at value.[1]

52. 如果不存在该成本分摊协议，那么A公司应为购买10个单位的劳务2支付独立交易价格1050，B公司应为购买15个单位的劳务1支付独立交易价格1800。最后的结果将是B公司向A公司支付净额750。如上所示，只有当涉及成本分摊协议的贡献是以价值衡量时，符合独立交易原则的结果方可实现。

 

[1]Some countries consider that an alternative way to achieve an arm’s lengthresult in this example is through the use of a two-step process:

部分国家认为，在本案例中，要实现符合独立交易原则的结果，另一种方式是使用两步法：

Step1 (contributions measured at cost): Company A should bear 50% of the total costof 5000, or 2500. The cost of Company A’s in-kind contribution is 3000. CompanyB should bear 50% of the total cost or 2500. The cost of Company B’s in-kindcontribution is 2000. Company B should thus make an additional payment toCompany A of 500.

步骤1（以成本衡量贡献）：A公司应承担总成本5000的50%，或2500。A公司实物贡献的成本是3000。B公司应承担总成本5000的50%，或2500。但B公司实物贡献的成本是2000，因此B公司应向A公司额外支付500。

Step2 (accounting for additional contributions of value to the CCA): Company Aproduces 20 of value above costs per unit. Company B produces 5 of value abovecosts per unit. Company A consumes 10 units of Service 2 (50 of value overcost), and Company B consumes 15 units of Service 1 (300 of value over cost).Accordingly, Company A should be compensated 250 for the additional 250 ofvalue that it contributes to the CCA.

步骤2（考虑对该成本分摊协议价值的额外贡献）：A公司在每一单位成本之上产生的价值为20。B公司在每一单位成本之上产生的价值为5。A公司消费了10个单位的劳务2（在成本之上所消费的价值为50），B公司消费了15个单位的劳务1（在成本之上所消费的价值为300）。因此，A公司因其对该成本分摊协议所做贡献的额外价值为250，理应获得补偿250。

Thetwo-step method provides for a sharing of costs plus a separate and additionalpayment to the participant that makes an additional contribution of value tothe arrangement. The additional contribution of value might reflect thecontribution of property, such as intangibles, owned by one of the participantsthat is relevant to the purpose of the CCA. Thus, the two-step method might bemost usefully applied to development CCAs.

该两步法要求对于为该协议做出额外价值贡献的参与者，应在共担成本的基础上提供一个单独的额外支付。该额外的价值贡献可以反映为对财产的贡献，比如由某一参与者拥有的无形资产，该资产与该成本分摊协议的目的相关。因此，该两步法或许最适合于开发型的成本分摊协议