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转让定价快讯—预约定价安排(“APA”)

转让定价快讯—预约定价安排(“APA”)

预约定价安排(“APA”)

预约定价安排是有效预防转让定价税务争议的机制。 通过协商,纳税人与新加坡税务局以及相关的避免双重征税协定(DTA)国的税务局,可以就企业在特定时间内的关联交易定价安排提前协商一套标准从而确定该交易的合理性。  

这是可以有效减低转让定价税务风险的措施之一,并可以就该关联交易的税务处理提供确定性。

新加坡RSM拥有专业的团队及相关的经验协助企业开展、推进以及达成APA申请。我们近期成功为一个企业就其关联交易达成了双边预约定价安排("BAPA"),过程中涉及大量的讨论、分析与协商,从而促成两国的税务机关以及企业达成一致意见。 

RSM Singapore深度参与在整个申请过程,从2018年开展预备会谈以前的分析工作以至近期相关的提案获得两国的税务局全面接受和通过,RSM Singapore均全程参与。

关于APA你需要知道什么

APA有三种类型:
单边APA - IRAS和纳税人之间的协议。该协议对外国DTA合作伙伴不具约束力。
双边APA - IRAS和DTA合作伙伴就各自管辖区内实体之间的转让定价达成协议。该协议对相关方具有约束力。
多边APA - IRAS与两个或多个DTA合作伙伴就各自管辖区内实体之间的转让定价达成协议。该协议对所有相关方具有约束力。

APA程序一览

APA程序包括四个步骤:第一步:预备会谈
申请人需要在预备会谈前至少一个月提供关于该申请的基本背景资料、初步或已完成的转让定价分析结果,以及其他任何相关资料,以供IRAS评估该APA申请可能为企业带来的优势。除此以外,该预备会谈还有助于确定该案件的关键议题和涉及的技术领域,从而确保该案件的顺利推进以及提升申请所需时间。
如果IRAS倾向于接受APA请求,它会为企业就正式申请时需要的资料和重点分析内容提供指引。 

第2步:正式申请
申请人需要在IRAS发出可提交正式申请通知的3个月内向其提交正式申请。该正式申请资料需包括所有与该案件相关的细节和文件。
对于双边或多边APA,申请人应同时向IRAS和相关外国主管当局提交申请。

第3步:审查和协商
IRAS将以书面通知申请人的申请是否被接受或拒绝。接受APA申请并不一定意味着IRAS认可纳税人申请中的所有提案。在这个阶段,IRAS可向申请人要求澄清或进一步提供信息,与申请人进行讨论,或对申请人的场所进行实地考察,包括与申请人的主要人员进行面谈。
IRAS还将表明预期的时间表,并向申请人提供主管当局磋商的进展和结果。

第4步:实施
一旦IRAS对APA申请的立场达成一致,IRAS将与申请人会面,讨论协议的细节和实施。申请人需要就协议的结果决定其是否接受。
一旦APA协议生效,申请人应遵守APA协议中规定的条款。在纳税人提交年度企业所得税税务申报表的同时,其必须提交APA年度合规报告,以证明其在相关财务年度期间遵循并符合APA协议的条款和条件。

寄语:

APA,特别是在双边或多边协议的情况下,是防止双重征税和为纳税人的跨境关联交易提供确定性的最佳工具。然而,在所有相关方(税务机关和纳税人)之间达成协议,需要投入大量资源,包括人力和时间。因此,企业在提出APA申请前应评估权衡该申请可能带来的优势以及需要投入的各种资源成本,从而确定采取哪种措施以达到有效管理控制转让定价风险。

RSM强大的全球服务网络和丰富的技术经验,必定可以协助您评估并策划合适您的应对跨境税务争议的方案战略。

如果您想与我们的专家进一步交流,请联系我們。

The contents of this article are extracted from our sister firm, RSM Singapore. 

 

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