Cost Sharing Agreement and International Taxation

成本分摊协议和国际税收

基本信息

批准号：
10620020
负责人：
OKAMURA Tadao
金额：
$ 1.98万
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：
1998
资助国家：
日本
起止时间：
1998 至 2000
项目状态：
已结题

项目摘要

This study addressed international tax issues on the development of intangibles, such as intellectual properties. Specifically, it focused on the cost sharing agreements and how it relates to the basic framework of international taxation. Because it is almost impossible or unrealistic to evaluate the transfer prices of intangibles and to determine their locations or owners, and sources of their income, this study discussed whether it is possible to avoid these difficulties.This study encountered two problems in its course.First, tax laws of most countries provide incentives to the developments of intellectual properties, and these tax preferences are traded and transferred to third parties in the tax shelter schemes, which should be controlled. On the other hand, tax law should not deter international participation in the developments of intangibles. This study accumulated American cases and rulings on this area, and examined principles such as "substance over form", business purpose test, and sham transactions.Second, transfer of intangibles is often arranged as a corporate reorganization. Target intangibles are kept in the corporate shell, and the rules of corporate reorganization defer the recognition of gain or loss related to the intangibles transferred. This deferral might abusively magnify the effects of tax preferences provided to developments of intangibles. This study examined ground rules relating to corporate liquidation and acquisition, and showed that the policy concerning to the abusive use of reorganization should be based on the shareholder level, although its numerical analysis has yet to be concluded.

这项研究涉及有关无形资产发展的国际税收问题，例如知识产权。具体而言，它集中于成本分配协议及其与国际税收的基本框架的关系。因为评估无形资产的转移价格并确定其地点或所有者以及其收入来源几乎是不可能的或不切实际的，所以本研究讨论了是否有可能避免这些困难。这项研究在其过程中遇到了两个问题。首先，大多数国家的税法为智力偏好的发展提供了征收税收的征收，这些税收偏好是对避难所的征服和第三部分的交易。另一方面，税法不应阻止国际参与无形资产的发展。这项研究累积了美国对该领域的案件和裁决，并审查了诸如“形式的实质”，商业目的测试和假交易的原则。第二，无形资产的转移通常被安排为公司重组。目标无形资产保存在公司外壳中，而公司重组规则则延迟了与转移无形资产有关的收益或损失的认可。这种延期可能会滥用税收偏好对无形资产的发展的影响。这项研究检查了与公司清算和获取有关的基本规则，并表明有关滥用重组的政策应基于股东级别，尽管其数值分析尚未得出结论。