Source: http://slideplayer.nl/slide/2129942/
Timestamp: 2018-05-26 10:30:21
Document Index: 662340754

Matched Legal Cases: ['Art. 7', 'Art. 7', 'Art. 7', 'Art. 7', 'Art. 7', 'art. 7', 'Art. 7', 'art. 7', 'Art. 7']

7/20/2014 | 1 › Vakgroep Belastingrecht Prof. Dr. I.J.J. Burgers › Faculteit Rechtsgeleerdheid › Vakgroep Accounting › Faculteit Economie en Bedrijfskunde. - ppt download
GepubliceerdAnita Simons Laatst gewijzigd meer dan 3 jaar geleden
Presentatie over: "7/20/2014 | 1 › Vakgroep Belastingrecht Prof. Dr. I.J.J. Burgers › Faculteit Rechtsgeleerdheid › Vakgroep Accounting › Faculteit Economie en Bedrijfskunde."— Transcript van de presentatie:
1 7/20/2014 | 1 › Vakgroep Belastingrecht Prof. Dr. I.J.J. Burgers › Faculteit Rechtsgeleerdheid › Vakgroep Accounting › Faculteit Economie en Bedrijfskunde Internationale aspecten van het totaalwinstbegrip
2 Vaste inrichtingswinst onderdeel van de totale winst voor de toerekening??? ›Relevant business activity approach of functionally separate entity approach?
3 7/20/2014 | 3 Art. 7.1 OECD 1963-2009 ›The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
4 7/20/2014 | 4 Art. 7.2 OECD 1963 - 2009 ›There shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing sholly independently with the enterprise of which it is a permanent establishment
5 7/20/2014 | 5 Art. 7.3 OECD 1963 - 2009 ›In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which tehe permanent establishment is situated or elsewhere.
6 7/20/2014 | 6 Commentaar bij Art. 7.3 OECD 1963 - 2009 ›- Art. 7.2 OECD is not in conflict with art. 7.2 OECD ›- Costs made on behalf of the p.e. Costs made for internal transactions which may not be derived from third parties Costs made for internal transactions for which in arm’s length situations costs would be divided
7 7/20/2014 | 7 Commentaar Art. 7.2 OECD 1995 - 2009 ›Take into account internal agreements ›Provided real functions are reflected ›Functions must be rewarded
8 7/20/2014 | 8 Doel art. 7.3 OECD 1995 - 2009 ›Ensure that certain payments will be taken into account in allocating profits to a permanent establishment especially if: the expense has been made outside the p.e.-state the expense was not exclusively for the p.-e
9 7/20/2014 | 9 Interne transacties: Arm’s length of kosten? ›OECD 2000-2008 Grensvraag: The internal transfer of property and services, be it temporary or final, is of the same kind as those which the enterprise in the normal course of its business would have charged to a third party at an arm’s length price 7/20/2014 | 9
10 7/20/2014 | 10 Art. 7 OECD Model 2010 ›For the purposes of this Article and Article 23A/23B the profits that are attributable in each Contracting State to the permanent establishment referred to in paragraph 1 are the profits it might be expected to make, in particular in its dealings with other parts of the enterprise were a separate and independent enterprise engaged in the same or similar activities under the same or similar conditions, taking into account the functions performed, assets used and risks assumed by the enterprise through the permanent establishment and through the other parts of the enterprise.
11 7/20/2014 | 11 OECD 2008/2010: Functionele analyse en comparability analyse ›Functies, activa en risico’s ›Significant people functions ›Transfer Pricing Guidelines: direct (kenmerken activum of diensten, economische omstandigheden) of door analogie ›Accounting records and contemporaneous documentation showing a dealing that transfers economically significant risks, responsibilities and benefits useful starting point 7/20/2014 | 11
12 Functies ›Significant people functies ›Routine functies
13 Interne transacties ›Interne goederenlevering: dealing ›Interne dienstverlening: dealing
14 Toerekening en transfer activa ›Toerekening materiele activa: gebruik ›Toerekening immateriele activa: significant people funtions nemen en managen risico ›Transfer materiele activa: fair market value, cost contribution arrangement, lease, licence ›Transfer immateriele activa: interne royalty
15 Eigen en vreemd vermogen ›V.i. moet voldoende EV hebben voor uitoefene significant people functies ›Capital allocation approach ›Economic capital allocation apporach ›Thin capitalization approach ›Safe harbour: quasi thin capitalisation/regulatory minimum capital approach
16 7/20/2014 | 16 Toerekening significant people risico’s ›Verschillende soorten risico ›Actief beslissen over aangaan en/of managen van deze risico’s (par. 27, 97 en 98 OECD 2008 en par. 94, 97 en 232 OECD 2010) ›Toedeling afleiden uit gedrag partijen en economische principes die van toepassing zijn op onafhankelijke derden (par. 1.28 Transfer Pricing Guidelines) 7/20/2014 | 16
17 Oorzaak verschillen aftrekwinst en bijdragewinst ›Transfer van v.i. naar hoofdhuis gevolgd door vervreemding door hoofdhuis ›Timingverschillen ›Voorkomingsmethodiek: transfer bedrijfsmiddel van v.i. naar hoofdhuis
18 Oorzaak verschillen v.i.-winst en aftrekwinst ›Verschil in totalewinstberekeningsmethoden ›Verschil in jaarwinstberekeningsmethoden ›Verschil in gebruikte winstallocatiemethoden
Download ppt "7/20/2014 | 1 › Vakgroep Belastingrecht Prof. Dr. I.J.J. Burgers › Faculteit Rechtsgeleerdheid › Vakgroep Accounting › Faculteit Economie en Bedrijfskunde."