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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.

这项研究涉及知识产权等无形资产开发的国际税务问题。具体而言，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、确定无形资产的所在地或所有者、确定无形资产的收入来源几乎是不可能或不现实的，因此本研究探讨了能否避免这些困难。本研究在研究过程中遇到了两个问题：第一，大多数国家的税法都对知识产权的发展提供了激励，这些税收优惠在避税计划中被交易和转让给第三方，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。本研究收集了美国在这一领域的案例和裁决，并对实质重于形式、商业目的标准和虚假交易等原则进行了考察。第二，无形资产转让往往被安排为公司重组。目标无形资产保留在公司壳内，公司重组规则推迟确认与转让的无形资产有关的损益。这种延期可能会滥用地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基于股东一级，尽管其数值分析尚未得出结论。