Cost Sharing Agreement and International Taxation

这项研究涉及知识产权等无形资产开发的国际税收问题。具体地说，它侧重于费用分摊协定及其与国际税收基本框架的关系。由于评估无形资产的转让价格以及确定其位置或所有者及其收入来源几乎是不可能或不现实的，本研究探讨了是否有可能避免这些困难。本研究在研究过程中遇到了两个问题：首先，大多数国家的税法对知识产权的发展提供了激励，这些税收优惠被交易并转让给避税计划中的第三方，这应该受到控制。另一方面，税法不应阻止国际社会参与无形资产的开发。这项研究积累了美国在这方面的案例和裁决，考察了实质重于形式、商业目的检验和虚假交易等原则。第二，无形资产的转让往往被安排为公司重组。目标无形资产被保留在公司壳中，公司重组规则推迟了与转让的无形资产相关的损益确认。这种延期可能会过度放大为无形资产开发提供的税收优惠的影响。这项研究审查了与公司清算和收购有关的基本规则，并表明，关于滥用重组的政策应以股东层面为基础，尽管其数字分析尚未得出结论。

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.