Armlängdsprincipen och riskallokeringar - En utredning i ljuset av BEPS-rapporten
(2015) LAGF03 20152Department of Law
Faculty of Law
- Abstract (Swedish)
- Uppsatsen behandlar armlängdsprincipen och riskallokeringar i ljuset av den nyligen utgivna BEPS-rapporten. Syftet med uppsatsen är att utreda vilken betydelse BEPS-rapporten kommer att få för tillämpningen av korrigeringsregeln i fall av riskallokeringar.
Risker definieras som den ovisshet som uppkommer när företag handlar med varandra. Insikten om att högre risk resulterar i högre förväntad avkastning har resulterat i att internationella koncerner skatteplanerar genom att via avtal överföra risker till närstående bolag placerade i lågskatteländer. För att komma till bukt med problemet har OECD arbetat med att ta fram åtgärder för att motverka koncernernas skatteplanering. Arbetet har resulterat i BEPS-rapporten, där 15 åtgärder... (More) - Uppsatsen behandlar armlängdsprincipen och riskallokeringar i ljuset av den nyligen utgivna BEPS-rapporten. Syftet med uppsatsen är att utreda vilken betydelse BEPS-rapporten kommer att få för tillämpningen av korrigeringsregeln i fall av riskallokeringar.
Risker definieras som den ovisshet som uppkommer när företag handlar med varandra. Insikten om att högre risk resulterar i högre förväntad avkastning har resulterat i att internationella koncerner skatteplanerar genom att via avtal överföra risker till närstående bolag placerade i lågskatteländer. För att komma till bukt med problemet har OECD arbetat med att ta fram åtgärder för att motverka koncernernas skatteplanering. Arbetet har resulterat i BEPS-rapporten, där 15 åtgärder presenteras, åtgärd 9 i rapporten behandlar riskallokeringar.
Genom åtgärd 9 i BEPS-rapporten förtydligas och förstärks OECD:s riktlinjer på internprissättningsområdet. Syftet med BEPS-rapporten är att vinster ska knytas till värdeskapandet. Detta innebär att vinster ska beskattas där företaget bedriver ekonomisk aktivitet och där vinsterna uppkommer. För att uppnå detta flyttas fokus i internprissättningsanalysen från avtalsvillkoren i den närstående transaktionen, till transaktionens faktiska ekonomiska innebörd. Tanken är att företagens faktiska handlande ska beaktas i större utsträckning än vad som är fallet idag. Enligt de nya riktlinjerna, är det aldrig tillräckligt att enbart se om avtalsvillkoren i en närstående transaktion överensstämmer med villkoren i en oberoende transaktion. En undersökning av vilket av företagen som har kontroll över risken samt om det riskmottagande företaget har den finansiella kapaciteten att bära ett eventuellt riskförverkligande måste alltid ske. Om det riskövertagande bolaget inte har kontroll över risken eller saknar den finansiella kapaciteten att bära ett eventuellt riskförverkligande, överförs risken till det bolag som utövar sådan kontroll och har den finansiella kapaciteten att bära risken. (Less) - Abstract
- The Thesis deals with the arm´s length principle in situations of allocation of risks, and is based on the recent BEPS-report. The purpose of the thesis is to examine how the BEPS-report will influence the application of the arm´s length principle in situations of allocation of risks.
Risks are defined as the uncertainty that exists when independent enterprises conclude business with each other. Relevant risks to consider (among others) are market risks, such as price fluctuations, risk of failure associated with investment in research and development and financial risks such as differences in currency exchange rate and interest rate variability. The notion that higher risk warrants a higher anticipated return made multinational... (More) - The Thesis deals with the arm´s length principle in situations of allocation of risks, and is based on the recent BEPS-report. The purpose of the thesis is to examine how the BEPS-report will influence the application of the arm´s length principle in situations of allocation of risks.
Risks are defined as the uncertainty that exists when independent enterprises conclude business with each other. Relevant risks to consider (among others) are market risks, such as price fluctuations, risk of failure associated with investment in research and development and financial risks such as differences in currency exchange rate and interest rate variability. The notion that higher risk warrants a higher anticipated return made multinational enterprises pursue tax planning based on contractual re-allocation of risks. In order to solve the problem OECD have investigated and proposed actions to address the situation. The work has resulted in the BEPS-report, which include 15 actions. Action 9 deals specifically with the problem of allocation of risks. Action 9 clarifies and strengthens OECD:s guidelines. The report clarifies how the arm´s length analysis relating to risks should be executed. The aim is that profits will be taxed were the economic activity that produces the profits is carried out, and transfer pricing outcomes will therefore be aligned with value creation. To achieve this the focus in the arm´s length analysis is shifted from the contractual terms in the transaction to the economic substance of the transaction. The idea is that the conduct of the parties shall be considered to a greater extent than what has been the case. The new guidelines ensure that the contractual allocation of risks is not enough to approve the allocation between the parties. The authorities always have to consider if the company who assumes the risk exercise meaningful control over the risks, or if the company have the financial capacity to assume the risks. If this is not the case the risks will be allocated to the party that exercise such control and does have the financial capacity to assume the risks. (Less)
Please use this url to cite or link to this publication:
http://lup.lub.lu.se/student-papers/record/8507175
- author
- Liljeblad, Philip LU
- supervisor
- organization
- course
- LAGF03 20152
- year
- 2015
- type
- M2 - Bachelor Degree
- subject
- keywords
- Skatterätt, armlängdsprincipen, riskallokeringar, BEPS, internprissättning, korrigeringsregeln
- language
- Swedish
- id
- 8507175
- date added to LUP
- 2016-02-23 15:09:29
- date last changed
- 2016-02-23 15:09:29
@misc{8507175,
abstract = {{The Thesis deals with the arm´s length principle in situations of allocation of risks, and is based on the recent BEPS-report. The purpose of the thesis is to examine how the BEPS-report will influence the application of the arm´s length principle in situations of allocation of risks.
Risks are defined as the uncertainty that exists when independent enterprises conclude business with each other. Relevant risks to consider (among others) are market risks, such as price fluctuations, risk of failure associated with investment in research and development and financial risks such as differences in currency exchange rate and interest rate variability. The notion that higher risk warrants a higher anticipated return made multinational enterprises pursue tax planning based on contractual re-allocation of risks. In order to solve the problem OECD have investigated and proposed actions to address the situation. The work has resulted in the BEPS-report, which include 15 actions. Action 9 deals specifically with the problem of allocation of risks. Action 9 clarifies and strengthens OECD:s guidelines. The report clarifies how the arm´s length analysis relating to risks should be executed. The aim is that profits will be taxed were the economic activity that produces the profits is carried out, and transfer pricing outcomes will therefore be aligned with value creation. To achieve this the focus in the arm´s length analysis is shifted from the contractual terms in the transaction to the economic substance of the transaction. The idea is that the conduct of the parties shall be considered to a greater extent than what has been the case. The new guidelines ensure that the contractual allocation of risks is not enough to approve the allocation between the parties. The authorities always have to consider if the company who assumes the risk exercise meaningful control over the risks, or if the company have the financial capacity to assume the risks. If this is not the case the risks will be allocated to the party that exercise such control and does have the financial capacity to assume the risks.}},
author = {{Liljeblad, Philip}},
language = {{swe}},
note = {{Student Paper}},
title = {{Armlängdsprincipen och riskallokeringar - En utredning i ljuset av BEPS-rapporten}},
year = {{2015}},
}