natgillin/translations-raw huggingface dataset:
Moreover, in numerous OECD member countries those instruments have been given the force of law or serve as a reference for the purpose of interpreting Double Tax Treaties and domestic tax law [28].
Ker vzorčna davčna konvencija in smernice OECD za določanje transfernih cen niso zavezujoče, se davčne uprave držav članic OECD samo spodbujajo k njihovemu upoštevanju.
To the extent the Commission cites the Model Tax Convention and the OECD TP Guidelines in this Decision, it does so because those instruments are the result of expert discussions in the context of the OECD and elaborate on techniques aimed to address common challenges.
Vendar se na splošno smernice OECD za določanje transfernih cen uporabljajo kot referenca in jasno vplivajo na davčno prakso držav članic OECD (in tudi držav nečlanic).
The OECD Model Tax Convention and its commentary provide guidance on the interpretation of Double Tax Treaties.
Poleg tega sta v številnih državah članicah OECD pridobila zakonsko veljavo ali pa se uporabljata kot podlaga za razlago sporazumov o izogibanju dvojnemu obdavčevanju in nacionalne davčne zakonodaje [28].
The OECD TP Guidelines provide guidance to tax administrations and multinational enterprises on the application of the arm's length principle for the determination of transfer prices [29].
Če Komisija v tem sklepu navaja vzorčno davčno konvencijo in smernice OECD za določanje transfernih cen, je to zato, ker sta ta instrumenta rezultat razprav strokovnjakov v okviru OECD in zagotavljata pojasnila glede tehnik, ki omogočajo reševanje skupnih izzivov.
Transfer prices refer to prices charged for commercial transactions between the separate entities of the same corporate group.
Vzorčna davčna konvencija OECD in njen komentar zagotavljata smernice za razlago sporazumov o izogibanju dvojnemu obdavčevanju.
The relationship among members of a multinational group may permit the group members to establish special conditions in their intra-group relations, which affect transfer prices (and consequently taxable income), that differ from those that would have been established had the group members been acting as independent enterprises [30].
S smernicami OECD za določanje transfernih cen so davčnim upravam in multinacionalnim podjetjem zagotovljene smernice za uporabo neodvisnega tržnega načela za določitev transfernih cen [29].
This can allow profit shifting from one tax jurisdiction to another and provides for an incentive to allocate as little profit as possible to jurisdictions where it is subject to higher taxation.
Transferne cene se nanašajo na cene, zaračunane za komercialne transakcije med ločenimi subjekti iste skupine podjetij.
To avoid these problems tax administrations should only accept transfer prices between intra-group companies that are remunerated as if they were agreed to by independent companies negotiating under comparable circumstances at arm's length [31].
Razmerja med člani multinacionalne skupine lahko članom skupine dovoljujejo, da v medsebojnih razmerjih v skupini, ki vplivajo na transferne cene (in posledično na obdavčljivi dohodek), vzpostavijo posebne pogoje, ki se razlikujejo od pogojev, ki bi bili dogovorjeni, če bi člani skupine delovali kot neodvisna podjetja [30].
This is known as the ‘arm's length principle’.
To lahko omogoči prenos dobička z enega davčnega ozemlja na drugo in spodbudi k temu, da se čim manj dobička pripiše ozemljem, na katerih je višje obdavčen.
The application of the arm's length principle is therefore based on a comparison of the conditions in a controlled (intra-group) transaction with the conditions in comparable transactions between independent companies under comparable circumstances so that none of the differences (if any) between the situations being compared could materially affect the conditions examined (e.g. price or margin), or that reasonably accurate adjustments can be made to eliminate the effect of any such differences.
Da bi se preprečili taki položaji, bi morale davčne uprave sprejeti samo transferne cene med podjetji iste skupine, s katerimi se transakcije plačajo, kot da bi bile dogovorjene med neodvisnimi podjetji, ki se pogajajo v primerljivih okoliščinah po običajnih tržnih pogojih [31].
Both the Model Tax Convention and the OECD TP Guidelines rely on the principle adhered to by OECD member countries and wider, that the various legal entities jointly constituting a multinational group are treated as separate entities for corporate tax purposes.
To se imenuje „neodvisno tržno načelo“.
A consequence of this separate entity approach is that each individual entity within a multinational group is taxed on its specific income [32].
Uporaba neodvisnega tržnega načela torej temelji na primerjavi pogojev povezanih transakcij (znotraj skupine) in pogojev primerljivih transakcij med neodvisnimi podjetji v primerljivih okoliščinah, tako da nobena od morebitnih razlik med položaji, ki se primerjajo, ne more bistveno vplivati na analizirane pogoje (na primer ceno ali maržo) ali da se lahko uporabijo razumni popravki za odpravo vpliva takih razlik.
The separate entity approach has been chosen as an international taxation principle by the OECD member countries with a view to securing the appropriate tax base in each jurisdiction and avoiding double taxation, thereby minimising conflicts between tax administrations and promoting international trade and investment.
Tako vzorčna davčna konvencija kot smernice OECD za določanje transfernih cen se opirajo na načelo, ki so ga sprejele države članice OECD, in, širše, v skladu s katerim se različni pravni subjekti, ki sestavljajo multinacionalno skupino, obravnavajo kot ločeni subjekti z vidika davka od dohodkov pravnih oseb (v nadaljnjem besedilu: metoda ločenih subjektov).
Paragraph 1.10 of the OECD TP Guidelines makes an explicit reference to economies of scale and the benefits of integration (i.e. synergies) in relation to the separate entity approach that underlies the arm's length principle:
Iz te metode ločenih subjektov izhaja, da je vsak posamezni subjekt multinacionalne skupine zavezan davku od svojih dohodkov [32].
‘The arm's length principle is viewed by some as inherently flawed because the separate entity approach may not always account for the economies of scale and interrelation of diverse activities created by integrated businesses.
Države članice OECD so metodo ločenih subjektov izbrale kot mednarodno načelo obdavčitve, da bi se pravilno določila davčna osnova v vsaki državi in preprečilo dvojno obdavčevanje, s čimer bi se izognili navzkrižjem med davčnimi upravami ter spodbujale mednarodna trgovina in naložbe.
There are, however, no widely accepted objective criteria for allocating the economies of scale or benefits of integration between associated enterprises’
V odstavku 1.10 smernic OECD za določanje transfernih cen so izrecno navedene ekonomija obsega in koristi združevanja (sinergije), kar zadeva metodo ločenih subjektov, na kateri temelji neodvisno tržno načelo:
The arm's length principle
„Nekateri menijo, da je neodvisno tržno načelo samo po sebi zgrešeno, ker način obravnavanja ločenih pravnih oseb ne upošteva vedno ekonomije obsega in medsebojne prepletenosti raznovrstnih dejavnosti podjetij, ki se povezujejo v celoto.
The authoritative statement of the arm's length principle is found in Article 9 of the OECD Model Tax Convention, which forms the basis of Double Tax Treaties involving OECD member countries including Belgium and an increasing number of non-member countries.
Vsekakor ni splošno sprejetih objektivnih meril za razporejanje učinkov ekonomije obsega ali koristi združevanja med povezanimi podjetji.“
Since the flexibility in the arrangement of transfer prices might lead to shifting the tax base from one jurisdiction to another, the authoritative presence of the arm's length principle in Double Tax Treaties serves the purpose of those treaties, i.e. the avoidance of double taxation and the prevention of fiscal evasion.
Neodvisno tržno načelo
Article 9 of the OECD Model Tax Convention sets out how and when transfer pricing adjustments of the tax base should take place in practice.
Splošno priznana opredelitev neodvisnega tržnega načela je zapisana v členu 9 vzorčne davčne konvencije OECD, ki je podlaga za sporazume o izogibanju dvojnemu obdavčevanju med državami članicami OECD, med katerimi je Belgija, in vedno številčnejšimi državami nečlanicami.
Article 9, first paragraph, determines that a Contracting State may increase the tax base of a taxpayer resident in its territory when it believes that the transfer prices applied by it have led to a too low taxable base and allow that State to tax it accordingly.
Ker lahko prožnost, predvidena v sporazumu o transfernih cenah, povzroči premestitev davčne osnove z enega ozemlja na drugo, je prisotnost splošno priznanega neodvisnega tržnega načela v sporazumih o izogibanju dvojnemu obdavčevanju namenjena cilju, zastavljenemu s temi sporazumi, tj. izogibanju dvojnemu obdavčevanju in preprečevanju davčne utaje.
This is referred to as the ‘primary adjustment’ and results in the tax administration increasing the taxable profit reported by a taxpayer [33].Article 9, second paragraph, aims to prevent that the profit so taxed by the Contracting State making the primary adjustment in accordance with the first paragraph is not also taxed at the level of an associated company resident in the other Contracting State [34].
V členu 9 vzorčne davčne konvencije OECD je navedeno, kako v praksi izvesti prilagoditve davčne osnove na področju transfernih cen, in pojasnjeno, kdaj je treba izvesti te prilagoditve.
It does this by committing that other Contacting State to either decrease the tax base of that associated company with the amount of adjusted profit taxed by the first Contracting State following the primary adjustment or to provide a refund of taxes already collected.
V prvem odstavku člena 9 je pojasnjeno, da lahko država pogodbenica zviša davčno osnovo davčnega zavezanca, rezidenta na njenem ozemlju, kadar meni, da so transferne cene, ki jih uporablja, privedle do prenizke davčne osnove, in ga torej ustrezno obdavči.
Such an adjustment by the other Contacting State is, however, not automatically made.
To se imenuje „primarna prilagoditev“, s katero davčna uprava zviša obdavčljivi dobiček, ki ga je prijavil davčni zavezanec [33].Namen drugega odstavka člena 9 je preprečiti, da bi bil dobiček, ki ga je tako obdavčila država pogodbenica, ki je opravila primarno prilagoditev v skladu s prvim odstavkom člena 9, obdavčen tudi na ravni povezanega podjetja, rezidenta v drugi državi pogodbenici [34].
If it considers that the primary adjustment is not justified, either in principle or as regards the amount, it may and usually will refrain from making such an adjustment [35].
Za to obvezuje to drugo državo pogodbenico, da ali zniža davčno osnovo tega povezanega podjetja za znesek prilagojenega dobička, ki ga je obdavčila prva država pogodbenica po primarni prilagoditvi, ali pa določi vračilo že plačanih davkov.
The downward adjustment by the other Contracting State on the basis of Article 9, second paragraph, is referred to as the ‘corresponding adjustment’ and, when granted, effectively prevents that the same profit is taxed twice.
Vendar druga država pogodbenica te prilagoditve ne opravi samodejno.
The OECD TP Guidelines provide five methods to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group: (i) the comparable uncontrolled price method; (ii) the cost plus method; (iii) the resale minus method; (iv) the TNMM and (v) the transactional profit split method.
Če meni, da primarna prilagoditev ni upravičena, bodisi glede njenega načela bodisi glede zneska, lahko opusti – in običajno bo to storila – tako prilagoditev [35].
The OECD TP Guidelines draw a distinction between traditional transaction methods (the first three methods) and transactional profit methods (the last two methods).
Negativna prilagoditev, ki jo opravi druga država pogodbenica na podlagi člena 9(2), se imenuje „ustrezna prilagoditev“ in, kadar je odobrena, učinkovito preprečuje dvojno obdavčenje dobička.
Multinational corporations retain the freedom to apply transfer pricing methods not described in those guidelines provided those methods result in arm's length transfer prices [36].
V smernicah OECD za določanje transfernih cen je določenih pet metod za določitev približka primerljivih tržnih cen in razdelitve dobička med podjetji v isti skupini: (i) metoda primerljivih prostih cen; (ii) metoda dodatka na stroške; (iii) metoda preprodajne cene; (iv) metoda TNMM in (v) metoda porazdelitve dobička.
The TNMM is one of the ‘indirect methods’ to approximate an arm's length pricing of transactions and profit allocation between companies of the same corporate group.
Smernice OECD za določanje transfernih cen razlikujejo med tradicionalnimi transakcijskimi metodami (prve tri metode) in metodami transakcijskega dobička (zadnji dve metodi).
It approximates what would be an arm's length profit for a series of controlled transactions or an entire activity, rather than for an identified transaction.
Multinacionalna podjetja lahko še vedno prosto uporabljajo metode določanja transfernih cen, ki niso opisane v teh smernicah, če te metode privedejo do transfernih cen po običajnih tržnih pogojih [36].
When applying the TNMM, it is necessary to choose the party to the controlled transaction or series of controlled transactions for which a net profit indicator [37] is selected and tested.
Metoda TNMM je ena od „posrednih metod“ za določitev približka primerljivih tržnih cen transakcij in razdelitve dobička med podjetji v isti skupini.
That choice must be consistent with the functional analysis performed.
Z njo se določi približek dobička, doseženega pri poslovanju v običajnih tržnih razmerah, za niz povezanih transakcij ali celotno dejavnost, in ne za določeno transakcijo.
As a general rule, the tested party within a TNMM-based study is the party to which the method can be applied in the most reliable manner and for which the most reliable comparables can be found.
Pri uporabi metode TNMM je treba izbrati stranko v povezani transakciji ali nizu povezanih transakcij, za katere je izbran in preizkušen kazalnik čistega dobička [37].
In practice, this will be the less complex of the two parties involved based on the functional analysis while the residual profit from the controlled transaction or series of controlled transactions will be allocated to the more complex party [38].
Ta izbira mora biti združljiva z opravljeno funkcijsko analizo.
The TNMM is therefore often applied in cases where one of the parties to a controlled transaction or series of controlled transactions makes all the complex and/or unique contributions involved in the transaction(s), while the other party performs the more standard and/or routine functions and does not make a unique contribution, for example a limited risk distributor.
Na splošno je testna stranka v okviru študije, ki temelji na metodi TNMM, tista stranka, za katero se lahko metoda uporabi na najzanesljivejši način in za katero se lahko ugotovijo najzanesljivejše primerljivke.
Conversely, the TNMM is unlikely to be reliable if each party to a transaction makes valuable, unique contributions.
V praksi bo to manj zapletena od zadevnih dveh strank na podlagi funkcijske analize, medtem ko bo preostali dobiček, ustvarjen s povezano transakcijo ali nizom povezanih transakcij, pripisan bolj zapleteni stranki [38].
In such a case, the transactional profit split method is considered a more appropriate transfer pricing method [39].
Metoda TNMM se torej pogosto uporablja v primerih, v katerih ena od strank v povezani transakciji ali nizu povezanih transakcij vloži vse kompleksne in/ali edinstvene prispevke, povezane s transakcijo ali transakcijami, medtem ko druga stranka opravlja bolj običajne in/ali samodejne naloge in ne vlaga edinstvenih prispevkov, kot na primer velja pri distributerju z omejenim tveganjem.
Beneficiaries of the contested scheme
Nasprotno metoda TNMM verjetno ne bo zanesljiva, če vsaka stranka zagotavlja dragocene in edinstvene prispevke.
The Excess Profit exemption scheme has been in place since 2004 and has gradually gained in importance.
V takem primeru se za najustreznejšo metodo za določanje transfernih cen šteje metoda porazdelitve dobička [39].
According to the information provided by Belgium, the number of companies that benefitted from the contested scheme since its introduction amounts to 66 rulings granted to 55 companies [40].
Upravičenci do sporne sheme
The Belgian authorities indicated that they have never refused any request for a ruling to benefit from the Excess Profit exemption since the contested scheme's introduction [41].
Shema oprostitve presežnega dobička se uporablja od leta 2004 in je postopoma postala vse pomembnejša.
The number of rulings granted per year, since the contested scheme's introduction in 2004, is provided in the table.
Glede na informacije, ki jih je predložila Belgija, je sporno shemo od njene uvedbe izkoristilo 55 podjetij, izdanih pa je bilo 66 predhodnih odločb [40].
Number of excess profit rulings granted since 2004
Belgijski organi so navedli, da od uvedbe sporne sheme niso nikoli zavrnili nobene vloge za predhodno odločbo o upravičenosti do oprostitve presežnega dobička [41].
Source: Belgian Ministry of Finance, per 31 May 2014
Število predhodnih odločb, izdanih na leto od uvedbe sporne sheme leta 2004, je navedeno v preglednici.
Year
Število predhodnih odločb o oprostitvi presežnega dobička, izdanih od leta 2004
No of cases
Vir: belgijsko ministrstvo za finance, 31. maja 2014
Belgium has provided key financial data for all 66 rulings granting an Excess Profit exemption (for details see the Annex).
Leto
Situations in which the Excess Profit exemption has been granted can be illustrated through the following examples.
Število zadev
As a first example, the ruling request of Company A indicates that the company has the intention to increase its capacity of producing a certain product in its Belgian-plant, while at the same time moving the coordination function (i.e. the so-called central entrepreneurial function) of a foreign subsidiary to Belgium.
Belgija je sporočila ključne finančne podatke za vseh 66 predhodnih odločb o odobritvi oprostitve presežnega dobička (za več podrobnosti glej Prilogo).
The request also indicates that Company A would transfer several posts (full time equivalent posts or ‘FTE’) to Belgium.
Položaje, v katerih je bila odobrena oprostitev presežnega dobička, je mogoče ponazoriti s primeri, predstavljenimi v uvodnih izjavah 62 do 64.
It appears from the ruling that there is no double taxation issue.
Prvi primer: podjetje A v svoji vlogi za predhodno odločbo navaja, da namerava povečati svoje proizvodne zmogljivosti za določen proizvod v svoji belgijski tovarni, obenem pa premestiti funkcijo koordinacije (tako imenovano funkcijo „osrednjega podjetnika“) s tuje hčerinske družbe v Belgijo.
The ruling indicates that the fact that the accounting profit in Belgium is higher than that of a standalone company is due to e.g. knowhow, procurement advantages, client lists etc., which existed in the group before the central entrepreneurial function was transferred to Belgium.
V vlogi je navedeno tudi, da bo podjetje A v Belgijo preneslo tudi več delovnih mest s polnim delovnim časom.
However, the ruling adds that those ‘intangibles’ have been made available to the Belgian group entity by the group for free, which implies that there is no taxable income anywhere else in the group and therefore no risk for double taxation.
Iz predhodne odločbe izhaja, da ne obstaja nobena težava v zvezi z dvojnim obdavčenjem.
In fact, the ruling (point 48 thereof) reiterates that ‘it is not up to the Belgian tax authorities to determine which foreign companies' profit accounts must include the excess profit’.
V odločbi je navedeno, da je dejstvo, da je računovodski dobiček v Belgiji višji od dobička neodvisne družbe, povezano zlasti z znanjem in izkušnjami, ugodnostmi pri nakupih, seznami strank itd., ki so obstajali v skupini, preden je bila funkcija osrednjega podjetnika prenesena v Belgijo.
As a second example, the ruling request of Company B reads that the company intends to bring forward its expansion investments in Belgium.
Vendar je v predhodni odločbi navedeno, da je skupina ta „neopredemetena sredstva“ belgijskemu subjektu skupine dala na razpolago brezplačno, kar pomeni, da ne obstaja nikakršen obdavčljivi dohodek drugje v skupini in da torej ni nikakršnega tveganja dvojnega obdavčenja.
Company B claims that the new investment is more attractive for it as a group entity than for a standalone company.
V predhodni odločbi (točka 48) je namreč opozorjeno, da „ni naloga belgijskih davčnih organov, da določijo, v katere izkaze dobička tujih podjetij mora biti vključen presežni dobiček“.
The synergies that the ruling refers to relate to advantages which arise in Belgium in the form of lower investment costs because it already has a plant in Belgium, lower operational costs because overhead costs of the site can be spread over a larger production base, and access to cheap energy.
Drugi primer: podjetje B v svoji vlogi za predhodno odločbo navaja, da namerava v Belgiji izvesti naložbe za širitev.
As a third example, the ruling request of Company C describes the company's intention to establish its Belgian subsidiary as the central entrepreneur by way of a restructuring of its European operations.
Trdi, da je nova naložba zanj kot subjekt skupine ugodnejša kot za neodvisno družbo.
Company C would increase its FTE in Belgium.
Sinergije, ki so navedene v predhodni odločbi, se nanašajo na ugodnosti, ki jih je deležno v Belgiji, v obliki nižjih naložbenih stroškov, povezanih z dejstvom, da že ima obrat v Belgiji, nižjih stroškov poslovanja, povezanih z dejstvom, da je mogoče splošne stroške lokacije porazdeliti na širšo proizvodno bazo, in dostopa do poceni energije.
Belgium again accepts the use of the TNMM with profit before tax obtained by standalone companies in comparable uncontrolled transactions as a profit level indicator to calculate the taxable base of the central entrepreneur.
Tretji primer: podjetje C v svoji vlogi za predhodno odločbo pojasnjuje, da namerava po prestrukturiranju svojih dejavnosti v Evropi svojo belgijsko hčerinsko družbo določiti za osrednjega podjetnika.
On this basis, Company C obtains a downward adjustment of around 60 % of the net profit before tax.
Podjetje C naj bi povečalo število zaposlenih s polnim delovnim časom v Belgiji.
Having reviewed a sample of 22 individual rulings, the Commission considers these three examples as representative for the entire contested scheme.
Belgija se tudi tu strinja z uporabo metode TNMM, pri kateri se upošteva dobiček pred davki, ki ga ustvarijo neodvisna podjetja v okviru primerljivih transakcij na prostem trgu, kot kazalnik dobičkonosnosti za izračun davčne osnove osrednjega podjetnika.
Although the individual facts, amounts involved and transactions are different for each specific case, they all concern multinationals increasing their activities in Belgium and claiming and obtaining an exemption from their corporate tax base of profit actually recorded in Belgium but allegedly attributable to synergies, economies of scale or some other group-related factor.
Na tej podlagi podjetje C doseže negativno prilagoditev v višini približno 60 % svojega čistega dobička pred davki.
From the sample, the Commission observed that Excess Profit exemptions were not granted to small companies, nor have the Belgian authorities been able to substantiate their claim that the Excess Profit exemption could also be granted to entities that are part of a small group or for other reasons than the alleged existence of synergies or economies of scale.
Komisija, ki je preučila vzorec 22 predhodnih odločb, meni, da so ti trije primeri reprezentativni za celotno sporno shemo.