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BEPS avseende internprissättning och förhållandet till EU-rätten

Jargård, Niels LU (2016) JURM02 20161
Department of Law
Abstract
The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. Transfer pricing rules are therefore a central part of the BEPS project and the OECD has introduced a series of measures, featured in Action 8-10 and Action 13, which involve changes in the organization's transfer pricing guidelines. The actions are intended to create international harmonization and added transparency. This to assure profits to be taxed in the jurisdiction where the actual value... (More)
The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. Transfer pricing rules are therefore a central part of the BEPS project and the OECD has introduced a series of measures, featured in Action 8-10 and Action 13, which involve changes in the organization's transfer pricing guidelines. The actions are intended to create international harmonization and added transparency. This to assure profits to be taxed in the jurisdiction where the actual value creation, which is the source of the profits, is added.
The thesis describes the changes that the BEPS project imply on transfer pricing, mainly focusing on Action 13 and the documentation requirements as these changes are thought to have the greatest practical importance in the near future. Furthermore, the thesis examine how the OECD transfer pricing guidelines relate to EU-law which has become a crucial part of the Member States' legal systems. The legal dogmatic method is used for this thesis and the selected source largely consist of reports from the OECD and the EU institutions as well as comments from scholars and legal practitioners. The essay is written from a lex ferenda perspective as it investigates which impacts the new transfer pricing rules may entail.
Action 13 in The BEPS project will result in a new international standard for transfer pricing documentation by changing the previous OECD transfer pricing guidelines. The new guidelines will require more extensive documentation, containing three diffrent parts, in order to make it easier for tax authorities worldwide to check up on multinational corporations transfer pricing. According to the OECD these actions will protect the national tax bases from erosion. The inevitable prerequisite to protect the national tax bases from erosion is international collaboration and increased transparency. Despite this fact this thesis indicate that the new documentation requirements may rather lead to a redistribution among the various jurisdictions' tax bases, which implies that some states will actually see their tax revenue decline. While the OECD recognizes the arm's length principle as the internationally accepted principle for transfer pricing, the wide exchange of documentation may hollow out the principle in favor for formula based worldwide distrubution of corporation tax.
Tha analysis of this thesis reveal that the taxpayers peril for double taxation increases with the new rules, while confidential information may be used in unjustified manners. The OECD however believes that any of the burdens that might affect the taxpayer due to new transfer pricing rules is in proportion to the benefits that can be achieved for the public. Moreover, a full international harmonization will mean that multinational corporations only need to comply with one transparent single regulatory framework for transfer pricing. Even so it is somewhat unclear how successful this harmonization and collaboration will be.
It is interesting to examine how the transfer pricing rules relates to EU-law as the nationally regulated tax law has a complex relation to the rules which seeks to guarantee a free internal market. Applying certain rules for cross-border transactions between EU countries partly violates the free internal market, such violation can however be justified on specific grounds. EU-law will nevertheless defenetely have impact on transfer pricing within Europe.
In order to protect and strenghten the single market, the European Commission has put forward several proposals for a consolidated corporate tax base where the distribution of taxes is applied by formula. At the same time the EU strive for the new OECD guidelines to be implemented in a harmonized way among the Member States which in contrast to the previous mentioned proposal advocates the arm's length principle. This strive has resulted in a proposed directive from the Commission which includes a further interpretation of the guidelines. Member States may therefore be obliged to consider yet another interpretation of the guide lines.
The problems within the EU is basically the same as internationally, the supranational project collides with national sovereignty in terms of taxation law. It is uncertain whether the risks, caused by major legal as well as political differences between jurisdictions, is porportionate to the benefits of the BEPS project. (Less)
Abstract (Swedish)
Den internationella organisationen OECD har tagit fram en omfattande åtgärdsplan, BEPS-projektet, som har till syfte att förhindra att nationella skattebaser eroderas på grund av att internationellt verksamma bolag allokerar beskattningsbara vinster till länder med låga skattesatser. Gränsöverskridande koncerninterna transaktioner är en dominerande metod för att åstadkomma önskad vinstallokering. Internprissättningsregler spelar därför en central roll i BEPS-projektet och OECD har presenterat en rad åtgärdsförslag, vilka presenteras som Action 8-10 samt Action 13, som innebär ändringar i organisationens internprissättningsriktlinjer. Åtgärderna har till syfte att skapa internationell harmonisering och ökad transparens med hjälp av... (More)
Den internationella organisationen OECD har tagit fram en omfattande åtgärdsplan, BEPS-projektet, som har till syfte att förhindra att nationella skattebaser eroderas på grund av att internationellt verksamma bolag allokerar beskattningsbara vinster till länder med låga skattesatser. Gränsöverskridande koncerninterna transaktioner är en dominerande metod för att åstadkomma önskad vinstallokering. Internprissättningsregler spelar därför en central roll i BEPS-projektet och OECD har presenterat en rad åtgärdsförslag, vilka presenteras som Action 8-10 samt Action 13, som innebär ändringar i organisationens internprissättningsriktlinjer. Åtgärderna har till syfte att skapa internationell harmonisering och ökad transparens med hjälp av internationellt samarbete. Detta för att säkerställa att intäkter beskattas i den jurisdiktion där det faktiska värdeskapandet, som ger upphov till intäkten, tillfogats.
Uppsatsen redogör för de förändringar som BEPS-projektet innebär avseende internprissättning, främst med inriktning på Action 13 och dokumentationskraven då dessa ändringar förmodas ha störst praktisk betydelse i den närmaste framtiden. Vidare utreder uppsatsen hur OECD:s internprissättningsriktlinjer förhåller sig till EU-rätten som fått alltmer betydelse för medlemsländernas nationella rätt. En rättsdogmatisk metod används i uppsatsen vars material till stor det består av rapporter från OECD och EU:s institutioner samt kommentarer till dessa från såväl akademiskt- som praktiskt verksamma jurister. Uppsatsen försöker med ett lex ferenda perspektiv utreda de konsekvenser som nya internprissättningsreglerna kan komma att innebära.
BEPS-projektets Action 13 innebär en ny internationell standard för internprissättningsdokumentation genom att ändra OECD:s tidigare internprissättningsriktlinjer. De nya riktlinjerna kräver mer omfattande dokumentering på tre nivåer för att göra det lättare för de skattemyndigheter världen över att kontrollera multinationella koncerners internprissättning. Enligt OECD kommer den ökade transparensen att skydda nationella skattebaser. Studien visar dock på en risk att dokumentationskraven snarare leder till en omfördelning av, olika jurisdiktioners, skattebaser vilket innebär att några stater i själva verket förlorar skatteintäkter. Samtidigt som OECD erkänner armlängdsprincipen som den internationellt gångbara principen för internprissättning kan utbytet av dokumentation leda till att den urholkas till förmån för en formelfördelning.
Av denna studie framstår det som om riskerna för att den skattskyldige dubbelbeskattas kan öka med nya regler samtidigt som känslig företagsinformation kan komma att användas på ett otillbörligt sätt. Men OECD anser att de eventuella bördor för den skattskyldige som nya internprissättningsregler kan resultera i står i rimlig proportion till de vinster som kan uppnås för det allmänna. Dessutom skulle en fullständig internationell harmonisering innebära att multinationella koncerner endast behöver rätta sig efter ett regelverk för internprissättning. Det är dock något oklart hur framgångsrikt det internationella samarbetet och harmoniseringen blir.
EU-rättens förhållande till dessa internprissättningsregler är intressant eftersom den nationellt reglerade skatterätten har ett komplext förhållande till EU:s regler som värnar om en fri inre marknad. Att tillämpa regler om gränsöverskridande transaktioner mellan EU länder innebär delvis en kränkning av den fria inre marknaden, vilken dock kan rättfärdigas på vissa grunder.
För att stärka den inre marknaden har EU kommissionen lagt fram flera förslag på en konsoliderad europeisk skattebas där en formelfördelning tillämpas. Samtidigt vill EU att OECD:s nya riktlinjer, som i motsats till nämnda förslag förespråkar armlängdsprincipen, implementeras i medlemsländerna på ett harmoniserat sätt för att minska skillnaderna på den inre marknaden. Detta har resulterat i ett direktivförslag från kommissionen som innefattar ytterligare en tolkning av riktlinjerna. Medlemsstaternas lagstiftare måste således förhålla sig till ännu ett förslag.
Problematiken inom EU är dock i grunden den samma som internationellt, överstatliga projekt kolliderar med den nationella suveräniteten vad det gäller beskattningsrätten. Det är osäkert ifall de stora rättsliga såväl som politiska skillnaderna mellan olika jurisdiktioner gör att de rättssäkerhetsrisker som kan uppkomma verkligen står i rimlig proportion till BEPS-projektets alla fördelar. (Less)
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author
Jargård, Niels LU
supervisor
organization
course
JURM02 20161
year
type
H3 - Professional qualifications (4 Years - )
subject
keywords
skatterätt, internprissättning, transfer pricing, BEPS, EU-rätt
language
Swedish
id
8874942
date added to LUP
2016-06-14 10:57:52
date last changed
2016-06-14 10:57:52
@misc{8874942,
  abstract     = {The international organization OECD has developed a comprehensive action plan, the BEPS project, which aims to prevent national tax bases to erode due to that multinational companies allocate taxable profits in countries with low tax rates. Cross-border intra-group transactions is a predominant method to achieve the desired profit allocation. Transfer pricing rules are therefore a central part of the BEPS project and the OECD has introduced a series of measures, featured in Action 8-10 and Action 13, which involve changes in the organization's transfer pricing guidelines. The actions are intended to create international harmonization and added transparency. This to assure profits to be taxed in the jurisdiction where the actual value creation, which is the source of the profits, is added.
The thesis describes the changes that the BEPS project imply on transfer pricing, mainly focusing on Action 13 and the documentation requirements as these changes are thought to have the greatest practical importance in the near future. Furthermore, the thesis examine how the OECD transfer pricing guidelines relate to EU-law which has become a crucial part of the Member States' legal systems. The legal dogmatic method is used for this thesis and the selected source largely consist of reports from the OECD and the EU institutions as well as comments from scholars and legal practitioners. The essay is written from a lex ferenda perspective as it investigates which impacts the new transfer pricing rules may entail.
Action 13 in The BEPS project will result in a new international standard for transfer pricing documentation by changing the previous OECD transfer pricing guidelines. The new guidelines will require more extensive documentation, containing three diffrent parts, in order to make it easier for tax authorities worldwide to check up on multinational corporations transfer pricing. According to the OECD these actions will protect the national tax bases from erosion. The inevitable prerequisite to protect the national tax bases from erosion is international collaboration and increased transparency. Despite this fact this thesis indicate that the new documentation requirements may rather lead to a redistribution among the various jurisdictions' tax bases, which implies that some states will actually see their tax revenue decline. While the OECD recognizes the arm's length principle as the internationally accepted principle for transfer pricing, the wide exchange of documentation may hollow out the principle in favor for formula based worldwide distrubution of corporation tax.
Tha analysis of this thesis reveal that the taxpayers peril for double taxation increases with the new rules, while confidential information may be used in unjustified manners. The OECD however believes that any of the burdens that might affect the taxpayer due to new transfer pricing rules is in proportion to the benefits that can be achieved for the public. Moreover, a full international harmonization will mean that multinational corporations only need to comply with one transparent single regulatory framework for transfer pricing. Even so it is somewhat unclear how successful this harmonization and collaboration will be.
It is interesting to examine how the transfer pricing rules relates to EU-law as the nationally regulated tax law has a complex relation to the rules which seeks to guarantee a free internal market. Applying certain rules for cross-border transactions between EU countries partly violates the free internal market, such violation can however be justified on specific grounds. EU-law will nevertheless defenetely have impact on transfer pricing within Europe.
In order to protect and strenghten the single market, the European Commission has put forward several proposals for a consolidated corporate tax base where the distribution of taxes is applied by formula. At the same time the EU strive for the new OECD guidelines to be implemented in a harmonized way among the Member States which in contrast to the previous mentioned proposal advocates the arm's length principle. This strive has resulted in a proposed directive from the Commission which includes a further interpretation of the guidelines. Member States may therefore be obliged to consider yet another interpretation of the guide lines.
The problems within the EU is basically the same as internationally, the supranational project collides with national sovereignty in terms of taxation law. It is uncertain whether the risks, caused by major legal as well as political differences between jurisdictions, is porportionate to the benefits of the BEPS project.},
  author       = {Jargård, Niels},
  keyword      = {skatterätt,internprissättning,transfer pricing,BEPS,EU-rätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {BEPS avseende internprissättning och förhållandet till EU-rätten},
  year         = {2016},
}