Internprising F. Zimmer V06

OECD retningslinje pkt. 1.37 ”differ from those which would have been adopted by independent enterprises behaving in a commercially rational manner and the actual structure practically impedes the tax administration from determinng an appropriate price”

Funksjonsanalyse 1.20: ”In dealings between two independent enterprises, compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks performed).” 1.24: ”The types of risks to consider include market risks, such as input cost and output price fluctuations; risks of loss associated with the investment in and use of property, plant, an equipment; risks of the success or failure of investment in research and development; financial risks such as those caused by currency exchange rate and interest rate variability; credit risks; and so forth.”

Kost pluss- og videresalgsmetodene Armlengde pris Kostnader + bruttomarg buttomarg – videres.pris Uav- hengig M as D as Uav- hengig Bjerke 1997 s. 259

Videresalgsmetoden M selger PC-er til D for kr. 9 000 D selger videre til C (uavhengig) for kr. 10 000 Uavhengige sammenlignbare parter har bruttofortjenestemargin på 20% Armlengdepris: 10 000 – 2 000 = 8 000

TNMM X utvikler dataprogram, selger til Y Xs fortjeneste 5% av vederlaget Sammenlignbare transaksjoner: 15% Altså justere internprisen slik at Xs fortjeneste er 15% av vederlaget Bjerke 1997 s. 285

Brutto- og nettomarginer Tre grupper kostnader: Direkte produksjonskostnader (2) Indirekte produksjonskostnader (3) Alminnelige driftskostnader Bruttomargin: Salgspris minus ((1) + (2)) Nettomargin: Salgspris minus ((1),(2) og (3))

Korresponderende retting; sekundær retting Stat A Stat B M D Internpris 100 Inntekt –20? Utbytte 20? Armlengdepris 80 Altså inntekt + 20

Internprising The world is spending far too much time on transfer pricing. … I hope the next generation will be astounded at our spending time writing and reading inch thick papers on ”Adjustments required to create economic comparability of sales of two cubic foot microwave ovens (with rotisserie) i Zaire with three cubic foot microwave ovens (without rotisserie) in Bahrain. (Pagan/Willkie, sitert etter Bjerke 1997 s. 5)