Manuale del transfer pricing - Postilla

X La disciplina del transfer pricing in altri ordinamenti
— articoli 52-58 delle Detailed Rules for Implementation;
— Guoshuifa n. 143 [2004] (80) ;
— Implementation Rules for Advance Pricing Arrangements for Transactions
between Related Parties (in vigore dal 3 settembre 2004);
— capitolo 6 Special Tax Adjustments of the New Enterprise Income Tax
Law (new EIT Law) and Implementation Rules (2007), in vigore dall’1
gennaio 2008.
10.4.2 Riferimenti alle Transfer Pricing Guidelines dell’OCSE
Pur non essendo un Paese OCSE, ‘‘(i)n its transfer pricing administration,
China strictly follows the Arm’s Length Principle (ALP), and has been
actively exploring how to best apply the principle in China’s specific practice
within the framework of the OECD Guidelines on transfer pricing and other
internationally acknowledged standards’’ (81) .
10.4.3 Definizione di ‘‘related party’’
L’art. 109 delle Implementation Rules for Advance Pricing Arrangements
for Transactions between Related Parties definisce ‘‘parti correlate’’ società,
entità o persone fisiche che integrano una delle seguenti relazioni (82) :
— controllo diretto o indiretto delle disponibilità finanziarie, del business,
dell’acquisto e della vendita di beni;
— controllo congiunto, diretto o indiretto, di un terzo soggetto;
— altre relazioni che possono scaturire dall’esistenza di interessi economici
comuni.
10.4.4 Metodi per la definizione del transfer pricing e best method rule
Per la determinazione dell’arm’s length price, l’ordinamento cinese prevede
il ricorso ai seguenti metodi (83) :
— metodo del confronto del prezzo;
— metodo del prezzo di rivendita;
(80) ‘‘China’s Amended Transfer Pricing Rules [Circular [2004] 143, released 10/22/04; translated by
Deloitte, Shanghai]’’, in Tax Management Transfer Pricing Report, 24 gennaio 2007.
(81) Liao T., P. R. China’s Experience of Tax Administration on Transfer Pricing of Intangible Property Transactions,
United Nations Group of Experts Meeting on Tax Aspects of Domestic Resource Mobilization - A Discussion
of Enduring and Emerging Issues, 4-5 settembre 2007, Rome, consultabile al sito delle Nazioni Unite
www.un.org/esa/ffd/tax/2007DRM_SEG/12TransferPricingChina.doc.
(82) ‘‘Excerpt from Rules Implementing China’s Unified Corporate Income Tax Law [Translated by Deloitte
Touche Tohmatsu Ltd. in Shanghai, Released by SAT12/10/07; Effective 1/1/08]’’, in Tax Management
Transfer Pricing Report, 31 gennaio 2008; Wong C., Chong S., ‘‘The Application of Transfer Pricing Rules and
the Definition of associated enterprises’’, in International Transfer Pricing Journal, November/December 1999.
(83) ‘‘China’’, in Tax Management Transfer Pricing Report, 19 gennaio 2005; Eichelberger J., Tao P., ‘‘China’’,
in Tax Management Transfer Pricing Report, 15 febbraio 2006; Eichelberger J., Kelly B., ‘‘China’’, in Tax Management
Transfer Pricing Report, 24 gennaio 2007. ‘‘Excerpt from Rules Implementing China’s Unified Corporate
Income Tax Law [Translated by Deloitte Touche Tohmatsu Ltd. in Shanghai, Released by SAT12/10/
07; Effective 1/1/08]’’, in Tax Management Transfer Pricing Report, 31 gennaio 2008.
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