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六(中英 完)

（翻译：徐晓华，陈东，巴海鹰，段桃，沈艳华，李敦峰，校对：刘袁平）

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Example 2

例2

53. The facts are the same as example 1, except that both Service 1 and Service 2 are low-value services. The per-unit value of Service 1 is 103 and the per-unit value of Service 2 is 105. Assume, therefore, that the calculation of the costs and value of the services is as follows:

53. 所述情形与例1一样，所不同的是劳务1与劳务2均为低价值劳务。劳务1的每单位价值为103，劳务2的每单位价值为105。因此，我们假设劳务成本与价值的计算如下表：

54. Under the CCA, the value of Company A and Company B’s contributions should each correspond to their respective proportionate shares of expected benefits, i.e. 50%. Since the total value of contributions under the CCA is 5190, this means each party must contribute 2595. The value of Company A’s in-kind contribution is 3090. The value of Company B’s in-kind contribution is 2100. Accordingly, Company B should make a balancing payment to Company A of 495. This has the effect of ‘topping up’ Company B’s contribution to 2595; and offsets Company A’s contribution to the same amount.

54. 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5190，这意味着每一方必须贡献2595。A公司的实物贡献价值是3090，而B公司的实物贡献价值是2100.相应地，B公司应向A公司平衡支付495。该平衡支付具有“补足”B公司贡献至2595的效果；同时又将A公司的贡献抵销至同样的金额。

55. In this example, since all contributions to the CCA are low value added services, for practical reasons, contributions may be valued at cost since this will achieve results which are broadly consistent with the arm’s length principle. Under this practical approach, the cost of Company A’s in-kind contribution is 3000; the cost of Company B’s in-kind contribution is 2000; and each participant should bear the costs associated with 50% of the total cost of contributions (2500). Accordingly, Company B should make a balancing payment to Company A of 500.

55. 本例中，由于对该成本分摊协议的所有贡献均为低附加值劳务，考虑到实际应用的原因，因为以成本衡量贡献也可以实现与独立交易原则基本一致的结果，因此贡献也可按成本进行估价。按照该实用方法，A公司的实物贡献成本为3000，B公司的实物贡献成本为2000，同时每一参与方均应承担贡献总成本50%的相关成本（2500）。因此，B公司应向A公司平衡支付500。

Example 3

例3

56. The facts are the same as example 1, except that Service 1 and Service 2 are equally valuable, and neither is a low-value service. The per-unit value of each service is 120.

56. 所述情形与例1一样，所不同的是劳务1与劳务2的价值相同，而且二者均不属于低价值劳务。每一单位劳务的价值为120。

57. Under the CCA, the value of Company A and Company B’s contributions should each correspond to their respective proportionate shares of expected benefits i.e. 50%. Since the total value of contributions under the CCA is 6000, this means each party must contribute 3000. The value of Company A’s in-kind contribution is 3600. The value of Company B’s in-kind contribution is 2400. Accordingly, Company B should make a balancing payment to Company A of 600. This has the effect of ‘topping up’ Company B’s contribution to 3000; and offsets Company A’s contribution to the same amount. Example 3 illustrates that, in general, assessing contributions at cost will not result in an arm’s length outcome even in those situations in which the arm’s length mark-up on the cost of contributions is identical.

57. 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6000，这意味着每一方必须贡献3000。A公司的实物贡献价值是3600，而B公司的实物贡献价值是2400。相应地，B公司应向A公司平衡支付600。该平衡支付具有“补足”B公司贡献至3000的效果；同时又将A公司的贡献抵销至同样的金额。例3表明，一般来说，即使对于贡献成本的加成符合独立交易原则，且完全一致，但如果以成本衡量贡献，也无法得出符合独立交易原则的结果。

Example 4[1]

例4

58. In Year 1, a multinational group comprised of Company A (a country A corporation) and Company B (a country B corporation) decides to develop an intangible, which is anticipated to be highly profitable based on Company B’s existing intangibles, its track record and its experienced research and development staff. Company A performs, through its own personnel, all the functions expected from an independent entity providing funding for a research and development project, including the analysis of the intangible at stake and the anticipated profits that can be derived from the investment, the evaluation of the funding risk, including the risk that further investment may be required to complete the project, and of the capacity of Company A to take that risk, and the making of decisions to bear, cover, or mitigate that risk. The particular intangible in this example is expected to take five years to develop before possible commercial exploitation and if successful, is anticipated to have value for 10 years after initial exploitation.

58. 在第1年，一家由A公司（一家位于A国的公司）和B公司（一家位于B国的公司）组成的跨国企业集团决定开发一项无形资产，考虑到B公司现有的无形资产及其过往的经营业绩，以及B公司经验丰富的研发团队，该无形资产研发项目预期利润丰厚。A公司通过自有的人员，执行一家独立实体为一个研发项目提供资金预期所能执行的全部功能，包括对该无形资产的重要性分析、从该项投资中预期获得的利润分析、资金风险评估分析（包括为完成项目可能要求的再投资风险），以及A公司承担风险的能力，和为承担、克服或减轻该风险的决策能力等功能。本例中该无形资产的开发预期在实现可能的商业利用之前将需要5年时间，而且如果成功，预期在最初开发后的10年时间内都将产生价值。

59. Company A and Company B decide to undertake the development through a CCA. Under the CCA, Company A will provide all funding associated with the development of the intangible (the development costs are anticipated to be $100 million per year for 5 years). Company B will contribute the use of its existing intangibles and will perform and control all activities related to the development, maintenance, and exploitation of the intangible. The value of Company B’s contributions (encompassing the performance of activities as well as the use of the pre-existing intangibles) would need to be determined in accordance with the guidance in Chapter VI and would likely be based on the anticipated value of the intangibles expected to be produced under the CCA, less the value of the funding contribution by Company A.

59. A公司与B公司决定通过成本分摊协议从事该项无形资产的研发。按照该成本分摊协议，A公司将提供与该项无形资产开发有关的全部资金（在5年的研发阶段，预期每年发生1亿美元的开发成本）。B公司将提供现有的无形资产用于研发，并将执行和控制与该项无形资产的开发、维护和利用有关的全部活动。B公司贡献的价值有必要按照第六章的指引进行确定，而且应当以该项无形资产按照成本分摊协议预期产生的期望价值为基础，而不是以A公司提供资金所贡献的价值为基础。

60. Once developed, the intangible is anticipated to result in global profits of $550 million per year (years 6 to 15).The CCA provides that Company B will have exclusive rights to exploit the resulting intangible in country B (anticipated to result in profits of $220 million per year in years 6 to 15) and Company A will have exclusive rights to exploit the intangible in the rest of the world (anticipated to result in profits of $330 million per year).

60. 该项无形资产一旦研发成功，预期将在全球范围内每年（第6年至第15年）产生5.5亿美元的利润。该成本分摊协议规定，B公司在B国对该无形资产的研发成果拥有专有权（预期在第6年至第15年间，每年将产生2.2亿美元的利润），同时A公司在世界其他范围内拥有利用该无形资产的专有权（预期每年将产生3.3亿美元的利润）。

61. A functional analysis by the country B tax administration of the arrangement assesses the functions performed, assets used and contributed, and risks assumed by Company A and by Company B. The analysis concludes that Company A’s contribution to the CCA is solely R&D funding, including assuming the inherent risk associated with that funding. Taking into account the realistic alternatives of Company A and Company B it is determined that Company A should receive a risk-adjusted rate of anticipated return on its funding commitment. Assume that this is determined to be $110 million per year (for years 6 to 15).[2] However, since the CCA provides for Company A to reap benefits amounting to $330 million of profits per year in years 6 to 15 (rather than $110 million), balancing payments from Company A to Company B to account for the difference are required. In effect, Company A would need to ‘top up’ its contribution during the development phase by making a balancing payment to Company B equal in present value to $220 million per year anticipated in years 6 to 15.

61. B国税务机关对该协议做了功能分析，评估了A公司和B公司所执行的功能、使用和贡献的资产，以及各自所承担的风险。功能分析得出结论，A公司对该成本分摊协议所做的贡献仅仅是为研发项目提供资金，包括承担与提供资金有关的固有风险。考虑到A公司和B公司的现实选择，B国税务机关确定A公司因履行提供资金义务所应获得的预期回报应当以一个风险调整率进行调整。假设该预期回报确定为每年1.1亿美元（自第6年至第15年）。但是，由于该成本分摊协议规定A公司自第6年至第15年每年可收获总计3.3亿美元（而非1.1亿美元）的收益，因此A公司应向B公司做出平衡支付以弥补该差异。事实上，A公司预期需要在第6年至第15年间，每年向B公司以现值等额平衡支付2.2亿美元，以“补足”其在无形资产开发阶段的贡献差异。

Example 5

例5

62. The facts are the same as in Example 4 except that the functional analysis indicates Company A has no capacity to make decisions to take on or decline the risk-bearing opportunity represented by its participation in the CCA, or to make decisions on whether and how to respond to the risks associated with the opportunity. It also has no capability to mitigate the risks or to assess, monitor and direct the risk mitigation activities of another party conducted on its behalf.

62. 所述情形与例4一样，但下列情形有所不同：功能分析表明，A公司没有能力做出决定以接受或拒绝因参与该成本分摊协议所享有的承担风险的机会；也没有能力决定是否以及如何对与该机会相关的风险做出回应。而且，A公司没有能力缓解该风险，也没有能力评估、监控以及指导代表其利益的另一方所从事的风险缓解活动。

63. In accurately delineating the transactions associated with the CCA, the functional analysis therefore indicates that Company A does not control the risks associated with the CCA and consequently should not be regarded as bearing them. Since a CCA requires all participants to share the contributions and risks associated with the CCA activities, Company A cannot be regarded as a participant in the CCA.

63. 因此在准确地描述与该成本分摊协议相关的交易过程中，功能分析表明，A公司无法控制与该成本分摊协议相关的风险，所以也不应被视为承担了风险。由于一项成本分摊协议要求所有的参与方共享贡献，并共担与成本分摊协议活动相关的风险，因此A公司不应被视为该成本分摊协议的参与方。