知的所有権の形成とその国際移転に対する課税

在正常交易标准下，几乎不可能或不现实地评估无形资产，如知识产权的转让价格，并确定其所在地或所有人及其收入来源。这是因为无形资产的收入包括了通过企业整合获得的超额利润，这不符合传统的公平交易概念。另一方面，在统一征税的公式分摊下，需要在资产因素中对无形资产进行评估和定位，在销售因素中对其收入进行分离和确定来源。这些也是非常困难的，因为根据正常交易原则。因此，应超越公平交易原则与统一征税之间的争论，建立新的国际税收框架，以避免这些困难。现行国际税收制度的每一个组成部分都应该从它在多大程度上需要或能够避免无形资产的估价和地点的角度加以重新审查，这种避免估价的一个例子是，为了防止滥用递延，将《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。第482条不对转让或交换的资产进行评估，而是在集团内部转让后重新分配第三方交易的收入或损失。对无形资产的评估和定位的关注也反映在1986年税收改革法案中引入的超级忠诚规则、成本分摊安排的国内税收条例以及合同制造商理论中。

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.