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.

在该部门的长度标准下，评估无形资产（例如知识产权）并确定其位置或所有者以及其收入来源的转移价格几乎是不可能或不现实的。这是因为无形资产的收入包括通过公司整合的超级营养，这不符合传统部门的长度概念。另一方面，在单一税收的格式分配下，有必要评估和定位无形资产资产因素，并将其收入分开并确定销售因素中的来源。这些也非常困难，如手臂的长度原理。因此，除了手臂的长度原则和统一税收之间的争议之外，还应建立国际税收的新框架，以避免这些困难。现有国际税制的每个组成部分应从其需要的角度重新审查或避免评估和无形位置。在将内部收入代码的第482条应用于公司组织中非认知交易的第482条中，可以看到这种避免评估的例子，并在公司组织中进行非认可交易，并为防止滥用义务的滥用。第482条不会评估转移或交换的资产，而是在组内转移后第三方交易中的收入或损失重新分配。对无形资产的评估和位置的关注也反映在1986年《税收改革法案》中引入的超级合约规则中，这是1986年的《税收改革法案》，《内部税收法规》成本共享安排的内部收入规定，合同制造业和合同制造商。