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知的所有権の形成とその国際移転に対する課税

知识产权形成及其国际转让的征税

基本信息

批准号：
07802002
负责人：
OKAMURA Tadao
金额：
$ 1.09万
依托单位：
KYOTO UNIVERSITY
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
1995
资助国家：
日本
起止时间：
1995 至 1997
项目状态：
已结题

项目摘要

Under the arm's length standard, it is almost impossible or unrealistic to evaluate the transfer prices of intangibles, such as intellectual properties, and to determine their locations or owners, and sources of their income. This is because income from intangibles includes the super-profits through corporate integration, which does not fit the traditional arm's length concept. On the other hand, under the formulary apportionment in unitary taxation, it is necessary to evaluate and locate intangibles in the asset factor, and to separate their income and determine the source in the sale factor. These are also very difficult, as under the arm's length principle. Thus, beyond the dispute between the arm's length principle and unitary taxation, the new framework of international taxation should be established, which can avoid these difficulties. Each component of the existent international tax system should be reexamined from the view point of how much it needs or can avoid evaluation and location of intangibles.One example of this avoidance of evaluation can be seen in the application of section 482 of the internal revenue code to non-recognition transactions in corporate organization and reoganization in order to prevent the abuse of deferral. Section 482 does not evaluate assets transferred or exchanged, but reallocate the income or losses out of third party transactions after the intra-group transfer.The concern over evaluation and location of intangibles is also reflected in the superloyalty rule introduced in the Tax Reform Act of 1986, the Internal Revenue Regulation of the cost sharing arrangement, and the contract manufacturer theory.

在公平标准下，评估无形资产（如知识产权）的转让价格，确定其所在地或所有者及其收入来源，几乎是不可能或不现实的。这是因为无形资产的收益包含了通过企业整合获得的超额利润，这与传统的保持距离的概念不符。另一方面，在单一税制的公式分摊下，无形资产需要在资产因素中进行评估和定位，无形资产的收入需要在销售因素中进行分离和来源的确定。这些也是非常困难的，因为在臂距原则下。因此，在公平原则与单一税收之争之外，建立新的国际税收框架可以避免这些困难。现有国际税收制度的每一个组成部分都应该从它需要或可以避免多少无形资产的评估和定位的角度加以重新审查。这种避免评估的一个例子是，《国内税收法》第482条适用于公司组织和重组中的不承认交易，以防止滥用延期。第482条不评估转移或交换的资产，而是重新分配集团内部转移后第三方交易的收入或损失。对无形资产评估和定位的关注也体现在1986年税收改革法案中引入的超忠诚规则、成本分担安排的国内税收法规以及合同制造商理论中。