BEPS ACTION 8:REVISIONS TO CHAPTER VIII OF THE TRANSFER PRICING GUIDELINES ON COST CONTRIBUTION ARRANGEMENTS (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一(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）

DISCUSSION DRAFT ON REVISIONS TO CHAPTER VIII OF THE TRANSFER PRICING GUIDELINES ON COST CONTRIBUTION ARRANGEMENTS

29 April 2015

Public comments are invited on this discussion draft which deals with work in relation to Action 8 of the BEPS Action Plan (“Assure that transfer pricing outcomes are in line with value creation”).

欢迎公众讨论税基侵蚀和利润转移行动计划第8节初稿。（以确保转让定价成果符合价值创造原则）

The Action Plan on Base Erosion and Profit Shifting, published in July 2013, identifies 15 actions to address BEPS in a comprehensive manner, and sets deadlines to implement these actions.

2013年7月公开发行的税基侵蚀和利润转移行动计划，确定了15项行动全面发表税基侵蚀和利润转移行动计划，并设定了这些行动计划的执行期限。

Action 8 of the BEPS Action Plan covers the transfer pricing of intangibles and requires the development of rules to prevent BEPS by moving intangibles among group members. A first instalment of work in response to this Action is found in the report, Guidance on Transfer Pricing Aspects of Intangibles (2014), which provides modifications to, mainly, Chapter VI of the Transfer Pricing Guidelines. This discussion draft responds to the requirement under Action 8 to update the guidance on cost contribution arrangements (“CCAs”) found in Chapter VIII of the Transfer Pricing Guidelines, and provides proposed text for an updated chapter.

税基侵蚀和利润转移行动计划8涉及无形资产的转让定价，需要完善规则来防止集团企业通过无形资产的转移达到税基侵蚀和利润转移的目的。无形资产转让定价指南（2014）出现关于这一行动计划的第一次工作报告，它主要针对转让定价指南第六章提出修改意见。这个讨论稿响应了行动计划8要求的更新转让定价指南第8章成本分摊协议的需求，并为更新的章节提供了初稿。

CCAs can often be used for the joint development, enhancement, maintenance, protection or exploitation of intangibles and a key objective in revising the guidance is to align the transfer pricing of intangibles under CCAs with the general guidance on the transfer pricing of intangibles found in the revised Chapter VI. In particular, the clarification in the guidance to require contributions to be measured at value rather than at cost helps to ensure that outcomes for participants under a CCA should not differ significantly from the outcomes of transfers or development of intangibles for parties outside a CCA.

成本分摊协议主要用于联合开发、技术提升、维护、无形资产的开发和保护。修订指南的主要目的是为了确保在第六章修订的无形资产转让定价一般指南与成本分摊协议下的无形资产转让定价指南相匹配。特别指出的是，为了确保在成本分摊协议下参与者的成果不应明显区别于成本分摊协议以外无形资产转移或开发方，指南中声明不仅要考虑成本，还要考虑基于价值标准的贡献。

The guidance in this discussion draft also takes into account draft guidance on Chapter I of the Transfer Pricing Guidelines released for public comments on 19th December 2014. In particular, the draft guidance on risk in Chapter I is relevant to a CCA which depends on the bearing of risks by all participants. The concept of control over risks developed in the draft revisions to Chapter I is relevant in determining participants in a CCA. Finalising the guidance contained in this discussion draft will therefore also take into account any conforming amendments required arising from changes to other parts of the Transfer Pricing Guidelines.

讨论稿中的指南也考虑了2014年12月19日转让定价指南第1章发布的公开征求意见稿，特别是，第1章草稿中与成本分摊协议相关的风险依赖于所有参与者的风险定位。在第1章草稿修订稿中发展的风险控制的概念与成本分摊协议中的决定性的参与方相关。因此，此讨论稿中的最后版本也会考虑由转让定价指南其它章节变化引起的一致性修改意见。

The views and proposals included in this discussion draft do not represent consensus views of the Committee on Fiscal Affairs or its subsidiary bodies but are intended to provide stakeholders with substantive proposals for analysis and comment.

讨论稿中的观点和建议不代表财政事务委员会或他的附属机构的一致意见，但旨在为利益相关方的分析和评论提供实质性的建议。

Public comments are invited on this discussion draft, including on whether the goal of consistency with other parts of the Guidelines is appropriate, and if so, whether the draft achieves such consistency. The discussion draft is submitted for comment by interested parties. Comments should be submitted by 29th

May 2015 (no extension will be granted) and should be sent by email to TransferPricing@oecd.org in PDF and Word format. They should be addressed to Andrew Hickman, Head of Transfer Pricing Unit, Centre for Tax Policy and Administration.

讨论稿将征求公众意见，包括与转让定价指南其它部分的一致性目标是否恰当，如果恰当，是否这个讨论稿取得了这样的一致性。这个征求意见的讨论稿已经递交有兴趣的相关方。建议应该在2015年5月29日前提交（不允许延期），并要求用pdf或WORD格式发送电子邮件至TransferPricing@oecd.org。收信姓名和地址是：Andrew Hickman，转让定价部主任, 税收政策和管理中心.

Please note that all comments received regarding this consultation draft will be made publicly available.

Comments submitted in the name of a collective “grouping” or “coalition” or by any person submitting comments on behalf of another person or group of persons, should identify all enterprises or individuals who are members of that collective, or the person(s) on whose behalf the commentator(s) are acting.

请大家注意的是，所有收到的关于该征求意见稿的意见都将被公布于众。以“组织”或“联盟”或代表其他个人或群体的任何人等名义提交的评论意见，应鉴定所有的企业或个人他们应是该集体的成员，或该个人（人群）代表评论者的意见。

A public consultation on the discussion draft and other topics will be held on 6/7 July 2015 at the OECD Conference Centre in Paris. Registration details for the public consultation will be published on the OECD website in due course. Speakers and other participants at the public consultation will be selected from among those providing timely written comments on the discussion draft.

关于讨论稿和其他主题的公众协商活动将于2015年7月6日至7日在巴黎OECD会议中心举行。公众协商的报名详情将适时在经合组织网站公布。公众协商会的发言人和其他与会者将从那些及时对讨论稿提供书面意见的代表中进行选择。

CHAPTER VIII COST CONTRIBUTION ARRANGEMENTS

第八章  成本分摊协议

A.   Introduction

1.   This chapter discusses cost contribution arrangements (CCAs) between two or more associated enterprises. The purpose of the chapter is to provide some general guidance for determining whether the conditions established by associated enterprises for transactions covered by a CCA are consistent with the arm’s length principle. The analysis of the structure of such arrangements should be informed by the provisions of this chapter and other provisions of these Guidelines and should be based on an adequate documentation of the arrangement.

本章讨论两个或两个以上关联企业间的成本分摊协议。本章的目的是为关联企业之间的成本分摊协议是否符合独立交易原则的条件提供一般性的指导。这种安排的结构分析应在准备好的充分文档基础上根据本章的条款和指南的其他条款进行。

2.   Section B provides a general definition and overview of the concept of CCAs, and Section C gives guidance as to the application of the arm’s length principle to CCAs. Section C includes guidance on how to measure contributions to a CCA, whether balancing payments are needed (i.e. payments between participants to adjust their proportionate shares of contributions), and guidance on how contributions and balancing payments should be treated for tax purposes. It also addresses the determination of participants in the CCA and issues related to the entry or withdrawal of participants, and the termination of CCAs. Finally, Section D discusses suggestions for structuring and documenting CCAs.

B部分提供了成本分摊协议的一般定义和整体概述，C部分对成本分摊协议适用公平交易原则提供指导， C部分包括如何衡量对成本分摊协议的贡献，是否需要支付平衡（例如：参与方之间根据贡献比例调整他们的支付比例）提供指导，另外，C部分还对如何针对税收目的来处理贡献和支付平衡提供指导。它还强调了在成本分摊协议中参与者的相关规定、发布了相关的准入、撤销、终止成本分摊协议的规定。最后，D节讨论了成本分摊协议的结构和文档准备。

B.   Concept of a CCA

成本分摊协议的概念

B.1 In general

概述

3.   A CCA is a contractual arrangement among business enterprises to share the contributions and risks involved in the joint development, production or the obtaining of intangibles, tangible assets or services with the understanding that such intangibles, tangible assets or services are expected to create direct benefits for the businesses of each of the participants. A CCA is a contractual arrangement rather than necessarily a distinct juridical entity or fixed place of business of all the participants.

成本分摊协议是指商业企业共同签署的对联合开发、产品、受让的无形资产、有形财产、被理解为无形资产的服务、预期能给参与方带来直接利益的有形财产或服务等共享受益权、并承担相应风险的书面协议。

成本分摊协议是一种契约安排，而不是不同的法人实体或固定经营者都必须参与的业务。

4.   In accordance with the arm’s length principle, each participant’s proportionate share of the overall contributions to a CCA must be consistent with the participant’s proportionate share of the overall expected benefits to be received under the arrangement. Further, each participant becomes an effective owner of an interest in any intangibles or tangible assets resulting from the activity of the CCA, or is entitled to receive services resulting from the activity of the CCA, and may exploit such interest or entitlement without paying additional consideration to any party for that interest or entitlement.

根据独立交易原则，在成本分摊协议中，每个参与者对整个贡献的分享比例应与根据安排预期的利益相一致。另外，每个参与者将成为成本分摊协议活动无形资产或有形资产的利益受益人，或者有权接受来自成本分摊协议活动产生的服务，并可以利用这样的利益或权利而无需给任何一方支付额外的利息或权利。

5.   Some benefits of the CCA activity can be determined in advance, whereas others will be uncertain. Some types of CCA activities will produce current benefits, while others have a longer time frame or may not be successful. Nevertheless, in a CCA there is always an expected benefit that each participant seeks from its contribution, including the attendant rights to have the CCA properly administered. Each participant’s interest in the results of the CCA activity should be established from the outset, even where the interest is inter-linked with that of other participants, e.g. because legal ownership of developed intangibles or tangible assets may be vested in only one of them but all of them have effective ownership interests.

成本分摊协议活动的一些好处是可以提前预约，而其他安排将是不确定的。一些类型的成本分摊协议会产生当期利益，而另一些安排可能有一个较长的时间周期或者可能不会成功。然而，在成本分摊协议中每个参与者从它的贡献中通常会寻求预期的利益，包括成本分摊协议中伴随的权利应妥善管理。在成本分摊协议活动中每个参与者的利益结果应该从一开始进行设定，甚至其利益与其他参与者是相互联系的。比如：因为开发无形资产或有形资产的法律权属，其既得利益只可归属于其中之一，但是他们所有人都是有效的受益所有人。

6.   In some cases CCAs can provide helpful simplification of multiple transactions (bearing in mind that the tax consequences of transactions are determined in accordance with applicable local laws). In a situation where associated enterprises both perform activities for other group members and simultaneously benefit from activities performed by other group members, a CCA can provide a mechanism for replacing a web of separate intra-group arm’s length payments with a more streamlined system of netted payments, based on aggregated benefits and aggregated contributions associated with all the covered activities. A CCA for the sharing in the development of intangibles can eliminate the need for complex cross-licensing arrangements and associated allocation of risk, and replace them with a more streamlined sharing of contributions and risks, with effective ownership of the resulting intangible(s) shared in accordance with the terms of the CCA. However, the streamlining of flows that may result from the adoption of a CCA does not affect the appropriate valuation of the separate contributions of the parties. It follows, therefore, that the outcomes for transfer pricing purposes for CCA participants should be consistent with those which would have arisen had the parties made similar contributions on similar terms outside of a CCA mechanism.

成本分摊协议的一些案例为多笔交易的简化提供了帮助（请铭记该交易的税务结果遵照了当地的适用法律）。在这种情形下，关联企业为其他集团成员提供活动，同时受益于为其他集团成员提供的活动，成本分摊协议在覆盖所有活动总贡献和总收益的基础上，提供了一种用更精简的网状支付系统取代单独的集团内部独立支付。成本分摊协议中无形资产的开发共享可以无需复杂的交叉许可协议和风险的相关配置，并用更精简的贡献和风险共享来替代，无形资产共享的有效所有权将依据成本分摊协议的条款进行。然而，采用成本分摊协议的结果会使工作流更加简洁高效，不会影响独立贡献相关方的适当估价。因此，对成本分摊协议参与者该转让定价目标的成果应与成本分摊协议机制之外类似条款下做出类似贡献的相关方保持一致。

B.2 Relationship to other chapters

和其他章节的关系

7. Chapter VI provides guidance regarding the determination of arm’s length conditions for transactions that involve the use or transfer of intangibles. Similarly, Chapter VII provides guidance on issues that arise in determining for transfer pricing purposes whether services have been provided by a member of an MNE group to other members of that group and if so, in establishing arm’s length prices for those intra-group services. This chapter’s goal is to provide supplementary guidance where resources and skills are pooled and the consideration received is, in part or whole, the reasonable expectation of mutual benefits. Thus, the provisions of Chapters VI and VII, and indeed all the other chapters of these Guidelines, will continue to apply to the extent relevant, for instance in measuring the value of a contribution to a CCA as part of the process of determining the proportionate shares of contributions. MNEs are encouraged to observe the guidance of this chapter in order to ensure that their CCAs operate in accordance with the arm’s length principle.

第六章提供了决定使用或转让无形资产独立交易条件的指南。类似地，第七章提供了出现在跨国公司集团成员之间决定服务提供转让定价目的问题指南，如果是，对集团内部服务建立公平交易价格问题提供指导。本章的目的是将资源和技能汇集起来提供补充指导，部分或全部达到互惠互利的合理预期。因此，第六章和第七章的规定，实际上，这些指南的所有其他章节，将继续适用到相关的范围内，比如衡量成本分摊协议价值贡献作为决定贡献比例的过程。鼓励跨国公司遵守本章的指导，以确保他们的成本分摊协议符合独立交易原则。

B.3 Types of CCAs

成本分摊协议的类型

8.   Two types of CCAs are commonly encountered: those established for the joint development, enhancement, maintenance, protection or exploitation of intangibles or tangible assets (“development CCAs”); and those for obtaining services (“services CCAs”). While each particular CCA should be considered on its own facts and circumstances, a key difference between these two types of CCAs will often be that the former are expected to create ongoing, future benefits for participants, while the latter will often create current benefits only. In some cases, a CCA for obtaining current services may also create or enhance an intangible which provides ongoing benefits.

经常遇到两种类型的成本分摊协议：一类是建立在无形或有形资产的联合开发，提升，维护，保护和开发利用（“开发成本分摊协议”）;另一类包括劳务的获取（“服务成本分摊协议”）。虽然每个特定的成本分摊协议应考虑自身的事实和情况，这两种类型成本分摊协议的主要区别往往是前者期望产生持续，参与者的未来利益，而后者往往仅仅产生当期利益。在某些情况下，获得当期服务的成本分摊协议也可能产生或增大一提供持续利益的无形资产。

9.   Under a development CCA, each participant receives a share of rights in the developed intangible(s) or tangible asset(s). In relation to intangibles, such rights often take the form of separate rights to exploit the intangible in a specific geographic location or for a particular application. The separate rights obtained may constitute actual legal ownership; alternatively, it may be that only one of the participants is the legal owner of the property but the other participants have an effective ownership interest in the property. In cases where a participant has an effective ownership interest in any property developed by the CCA, there is no need for a royalty payment or other further consideration for the use of the developed property consistent with the interest that the participant has acquired (however the contributions of a participant may need to be adjusted if they are not proportionate to their expected benefits; see Section C.5).

在开发成本分摊协议下，在开发的无形资产或有形资产中每个参与者接收分享股份的权利。关于无形资产，这些权利往往在特定的地理位置或针对特定的申请来开发无形资产。得到独立的权利可能构成实际法律的所有权。另外，它可能是参与开发的唯一一个财产的合法所有人，但是其它参与者对该项财产具有有效所有权。在这种情况下，根据成本分摊协议规定，任何开发的知识产权参与者都有利益的有效所有权，不需要支付特许权使用费或考虑其他开发知识产权的使用与参与者获得的利益一致（然而当他们的预期收益不成比例时，参与者的贡献可能需要调整，见C.5部分）