The Announcement on Matters Relevant to Improving the Affiliated Group Filing and Administration of Information of the Same Financial Period (国家税务总局关于完善关联申报和同期资料管理有关事项的公告), released by the State Administration of Taxation (SAT) on June 29, may force a significant number of enterprises to reexamine their business arrangements, contracts and transaction structures, said Duan. They will also have to zero in on the actual difference between Announcement 42 and the BEPS Action Plan, and may need to adjust their value chain analyses.

Reporting requirements

Announcement 42 mandates a three-pronged transfer pricing documentation requirement: A master file, local file and country-by-country (CBC) report.

The first, which will contain information on an MNC's global business operations, has to be prepared if total related-party transactions exceed Rmb1 billion. Apart from the organization and management structure and consolidated financial statement—already required under 2009's Circular 2—the new supplement calls for enhanced disclosure of industry structure, transfer of functions, risks and assets, as well as details of divisions such as R&D and all the entities in other jurisdictions, according to Duan.

The local file, which will contain information about related-party transactions of a group's Chinese enterprise, has to include “information on value chain analysis, location-specific advantages, the enterprise's contribution to the MNC's overall or residual profits, related-party equity transfers, intragroup services, advance pricing agreements and tax rulings related to the transactions conducted by the [Chinese] enterprise,” Glenn DeSouza, leader of Baker & McKenzie's China transfer pricing practice, wrote in an email to China Law & Practice.

The CBC report, a completely new requirement, makes it mandatory for groups to list all the regions that they have any kind of a presence in—an attempt to give Chinese authorities a snapshot of the global allocation of a company's income and taxes. The CBC reporting standard will be implemented by all G-20 nations.

A Chinese resident enterprise has to submit a CBC report with its annual tax return “if it is the ultimate holding company in an MNC group with a consolidated revenue for the last fiscal year of more than Rmb5.5 billion, or if it is designated a reporting entity for the CBC report,” Shanwu Yuan, international tax director at Baker & McKenzie in New York, wrote in an email. Yuan is a former SAT official and UN transfer pricing subcommittee member. Regulators may also request companies that do not meet this threshold to submit a CBC report during special tax adjustment investigations.

The country-by-country reporting will give authorities the opportunity to target transfer pricing risks and understand the allocation of an MNC's pre-tax profits, revenue, total intangible asset amounts, number of employees and registered capital in each country, said Duan. It's a straightforward spreadsheet listing the entities' names, registered locations and business activities, such as R&D, sales, insurance, or even non-operating units, she added.

The requirements are aimed at enhancing scrutiny of companies' domestic and cross-border operations and accounting methods, and meeting the standards can result in higher expenses and increased workloads. Duan gave an example: While the master file is normally readied by the MNC's head office and the local file by the Chinese enterprise, there are certain elements now in the local file that can't be prepared by the subsidiary, such as the entire group's value chain and the financial statements of entities in other countries.

Related party

Announcement 42 clarifies certain definitions of related party relationships, such as “debt to paid-in capital ratio” in financial arrangements, the term “control” for determining substantial control, and those involving individuals.

For transactions, it adopts the original framework set out in Circular 2 but increases documentation requirements, with the number of forms rising to 22 from nine, according to one lawyer.

Announcement 42 also adds one to the four major types of related party transactions (transfer/lease of tangible assets, transfer/license of intangible assets, finance transactions and service transactions) listed in Circular 2: the transfer of financial assets, which include account receivables, bills receivables, equity and debt investments and assets resulting from financial derivatives.

“This expansion is consistent with the economic trend of the increasing number of transactions involving transfer of financial assets, and it indicates that China's tax authorities are paying increasing attention to these issues,” said Baker & McKenzie's Yuan.

This could bring its own challenges for emerging businesses in the financial sector, such as those involved in asset securitization, while equity transfers may come in for particular attention from the SAT.

Mutual understanding

With the enhanced reporting and disclosure, “we expect more transfer pricing audits and tax disputes,” said Yuan, adding that the SAT may introduce new transfer pricing legislation to help bring profits onshore. That said, China still applies the arm's length principle and taxpayers should remain confident in being able to defend related party transactions, he added.

Number 14 of the BEPS Action Plan requires jurisdictions to settle disputes within 24 months, and in response the SAT has invested in its mutual agreement procedure program, which means that a taxpayer unable to settle can have the authority of its own jurisdiction to negotiate with the SAT on its behalf or adjust the levy accordingly to alleviate double taxation.

Overall, lawyers say the tax administration environment is improving in China.

While foreign-invested companies have traditionally refrained from pursuing administrative review and litigation, the past two years have seen more formal controversy, with some MNCs even resorting to litigation against the tax regulators, said Yuan.

“The authorities are more motivated to make a compromise if taxpayers are willing to go the distance by pursuing formal dispute resolution forums up to and including litigating the matter in court,” he said. “MNCs with a solid legal basis for their structure must be ready and able to vigorously defend their positions.”

King & Wood Mallesons' Duan suggested that the tax authorities may accept a more flexible approach to applying the methods it uses. For instance, historically, the SAT has in practice used straightforward net asset values to determine the transfer price of an equity interest in an enterprise, especially for related party transactions, but when an enterprise's assets involve intangibles, real estate or exploitation rights, the authorities may request an evaluation report to analyze their fair market value.

“The agency may explore other methods such as the discounted cash flow method, where the price depends on the future economic benefit of the transferred entity and the discounted ratio,” Duan said. 2010 saw the first instance of the SAT taking this approach, and while it tried to promote the method, local authorities weren't familiar with it. They may start using this more frequently if prices aren't regarded as complying with the arm's length principle, she explained.

Compliance tips for MNCs

Baker & McKenzie's DeSouza advised multinationals to consider the following actions to safeguard their tax interests amid increasing scrutiny in a post-BEPS world:

• Invest in human resources and accounting systems to comply with the new transfer pricing documentation requirements
• Review and assess existing legal structures and the economic substance of income-receiving entities to determine whether these arrangements are defensible
• Manage tax risks from BEPS by obtaining certainty through advance pricing agreements where appropriate
• Prepare to challenge tax authority decisions through administrative review processes, litigation, mutual agreement or other procedures when a sound legal basis exists and it is commercially necessary and feasible to do so.

（作者：赵修敏）

中国正在填补税收漏洞，增加申报规定，使跨国公司难以躲避在通常复杂的跨境交易后。

新规又名第42条公告，其中规定了更严格的程序，扩大了关联方的范围，增加了纳税人的合规和风险管理义务。新规是对经济合作和发展组织 “税基侵蚀和利润转移(BEPS)行动计划”第13号所提出的建议的中国附件。

金杜律师事务所北京办事处合伙人段桃表示：“通过提出更具体的文件要求，税务机关能对企业的全球价值链以及利润和税收分配掌握更多的信息。这样就更便于发现转让定价风险，为使用其他方法来实现转让定价调整的目的提供了更大的空间，例如利润分割和剩余利润分割。”

段桃指出，国家税务总局在2016年6月29日发布《关于完善关联申报和同期资料管理有关事项的公告》，这可能促使大量企业重新审查他们的商业安排、合同和交易结构。企业还需要对第42号公告与BEPS行动计划之间的实际差异作出调校，并可能需要调整他们的价值链分析。

文件要求

第42号公告规定了三重转让定价文件要求：主体文档、本地文档和国别报告。

首先，如果关联方交易总额超过10亿元人民币，就必须准备包括跨国公司全球商业运营信息的主体文档。段桃指出，除了2009年第2号通知已经要求的组织管理结构和合并财务报表，新规定要求加强披露产业结构，职能、风险和资产转移，以及研发等分支机构和其他司法管辖区所有实体的详情。

本地文档包括集团中国企业的关联交易信息。贝克麦坚时律师事务所的中国转让定价业务领导Glenn DeSouza在写给《China Law & Practice》的电子邮件中提到：这必须包括“有关价值链分析、地区特定优势、企业对跨国公司总体或剩余利润的贡献、关联方股权转让、集团内部服务、预约定价协议、与[中国]企业开展的交易有关的税收裁定的信息。”

国别报告是一项全新的规定，强制规定集团列出其开展任何类型业务的所有地区，旨在使中国主管部门可以大致了解公司收入和税务的全球分配。国别报告标准由所有G20集团国家执行。

贝克麦坚时律师事务所纽约办事处的国际税务总监苑善武在邮件中指出 ，一家中国居民企业“如果是某一跨国企业集团的最终控股公司，上一财年的合并收入超过55亿元人民币，或如果被指定为国别报告的报告实体”，就必须提交国别报告及年度报税单。苑善武曾为国税局官员和联合国转让定价分委会成员。监管部门也可能要求未达到这一起始点的公司在特别税务调整调查期间提交国别报告。

段律师表示，国别报告使有关部门有机会针对转让定价风险，理解跨国公司在每一个国家实际的税前利润分配、收入、无形资产总额、员工数和注册资本。这是一张直接明了的数据表，列出实体名称、注册地和商业活动，例如研发、销售、保险，乃至非经营性部门。

这些要求旨在加强对公司国内和跨境运营以及会计方法的检查，符合这些要求可导致支出增长和工作量增加。段律师举了这样一个例子：通常主体文档是跨国公司总部编制，本地文档由中国企业编制，但现在本地文档中的某些内容是不能由子公司编制的，例如整个集团的价值链，以及其他国家的实体的财务报表。

关联方

第42号公告明确了关联方关系的数个定义，例如财务安排中的“债务对实收资本比率”，用于确定实际控制权的“控制权”以及涉及个人的关联方关系。

一名律师指出，对于交易，第42号公告采用了第2号通知规定的原始框架，但增加了文件记录要求，表格数量从9个上升到了22个。

第42号公告还将关联方交易主要类型从原来第2号通知中列举的四大种类（有形资产转让/租赁、无形资产转让/租赁、金融交易和服务交易)增加到五种：金融资产转让，期中包括应收账款、应收票据、股权和债务投资，以及金融衍生品资产。

“这一扩大符合金融资产转让交易增长的经济趋势，并显示中国税务机关密切留意这些问题，”贝克麦坚时律师事务所的苑律师说。.

这可能对金融行业的新型业务带来挑战，例如涉及资产证券化的业务，而股权转让会特别受到国税局关注。

相互理解

随着报告和信息披露加强，“我们预计有更多的转让定价审计和税收争议，”苑律师说，并指出国税局可能引入转让定价立法，将利润带入境内。即便如此，中国仍使用独立交易原则，纳税人应对证明关联方交易的正当性保持信心。

BEPS行动计划第14号要求司法管辖区在24个月内解决争议，作为回应，国税局已投入双边协议程序项目，这意味着不能解决争议的纳税人可由其自身司法管辖区有关部门代表其与国税局协商，或者相应地调整征税，来缓解双重征税。

总体而言，律师们表示中国的税收管理环境有所改善。

苑律师指出，尽管外商投资企业传统上避免开展行政审查和诉讼，但在过去两年中有更多的正式纠纷，一些跨国公司甚至对税务监管部门提起诉讼。

“如果纳税人愿意多付出努力，寻求正式的争议解决，甚至包括提起法院诉讼，那么有关部门更可能折衷处理，”他说。“自身结构有可靠法律依据的跨国公司必须做好准备，积极证明其立场合法有据。”

金杜律师事务所的段律师表示，税务部门可能采取更灵活的策略来应用其方法。例如，以往国税局在实践中直接使用了净资产价值来确定企业的股权转让价格，尤其是关联方交易，但是当企业资产涉及无形资产、房地产或开釆权，有关部门可能要求提供评估报告，来分析其公允市场价值。

“当局可能探索其他方法，例如现金流贴现方法，即价格取决于转让实体的未来经济利益和贴现率，”段律师说。国税局在2010年首次使用这一方法，尽管国税局尝试推广，地方部门却不熟悉。如果他们认为价格没有遵守独立交易原则，可能开始增加使用频率，她解释说。

给跨国公司的合规建议

面对BEPS后日趋严峻的审查，贝克麦坚时律师事务所的DeSouza律师建议跨国公司考虑采取行动保护其税务利益：

• 对人力资源和会计系统进行投资，遵守新的转移定价文件要求
• 审查和评估收入接收实体的现有法律结构和经济实质，确定这些安排是否正当有理
• 在可能情况下通过预约定价协议来获得确定性，管理BEPS产生的税收风险
• 如果存在充足的法律依据，并且在商业上必要可行，准备通过行政审查程序，诉讼，双边协议或其他程序，对税务机关的决定提出异议

Email the writer at [email protected].

By Katherine Jo

China is closing its tax loopholes, increasing filing requirements and making it more difficult for multinational corporations (MNCs) to hide behind often complex cross-border dealings.

The new rules, dubbed Announcement 42, set more exacting procedures, expand the scope of related party transactions and increase the burden on taxpayers for compliance and risk management. They were issued as China's addendum to recommendations under Number 13 of the Organisation for Economic Co-ooperation and Development (OECD)'s Action Plan on Base Erosion and Profit Shifting (BEPS) project.

“The more detailed documentation requirements will enable the authorities to gather greater information on an enterprise's global value chain and profit and tax allocation,” said Tao (Daisy) Duan, a Beijing-based partner at King & Wood Mallesons. “This makes it easier to identify transfer pricing risks and provides more room to apply other methods for transfer pricing adjustment purposes, such as profit split or residual profit split.”

The Announcement on Matters Relevant to Improving the Affiliated Group Filing and Administration of Information of the Same Financial Period (国家税务总局关于完善关联申报和同期资料管理有关事项的公告), released by the State Administration of Taxation (SAT) on June 29, may force a significant number of enterprises to reexamine their business arrangements, contracts and transaction structures, said Duan. They will also have to zero in on the actual difference between Announcement 42 and the BEPS Action Plan, and may need to adjust their value chain analyses.

Reporting requirements

Announcement 42 mandates a three-pronged transfer pricing documentation requirement: A master file, local file and country-by-country (CBC) report.

The first, which will contain information on an MNC's global business operations, has to be prepared if total related-party transactions exceed Rmb1 billion. Apart from the organization and management structure and consolidated financial statement—already required under 2009's Circular 2—the new supplement calls for enhanced disclosure of industry structure, transfer of functions, risks and assets, as well as details of divisions such as R&D and all the entities in other jurisdictions, according to Duan.

The local file, which will contain information about related-party transactions of a group's Chinese enterprise, has to include “information on value chain analysis, location-specific advantages, the enterprise's contribution to the MNC's overall or residual profits, related-party equity transfers, intragroup services, advance pricing agreements and tax rulings related to the transactions conducted by the [Chinese] enterprise,” Glenn DeSouza, leader of Baker & McKenzie's China transfer pricing practice, wrote in an email to China Law & Practice.

The CBC report, a completely new requirement, makes it mandatory for groups to list all the regions that they have any kind of a presence in—an attempt to give Chinese authorities a snapshot of the global allocation of a company's income and taxes. The CBC reporting standard will be implemented by all G-20 nations.

A Chinese resident enterprise has to submit a CBC report with its annual tax return “if it is the ultimate holding company in an MNC group with a consolidated revenue for the last fiscal year of more than Rmb5.5 billion, or if it is designated a reporting entity for the CBC report,” Shanwu Yuan, international tax director at Baker & McKenzie in New York, wrote in an email. Yuan is a former SAT official and UN transfer pricing subcommittee member. Regulators may also request companies that do not meet this threshold to submit a CBC report during special tax adjustment investigations.

The country-by-country reporting will give authorities the opportunity to target transfer pricing risks and understand the allocation of an MNC's pre-tax profits, revenue, total intangible asset amounts, number of employees and registered capital in each country, said Duan. It's a straightforward spreadsheet listing the entities' names, registered locations and business activities, such as R&D, sales, insurance, or even non-operating units, she added.

The requirements are aimed at enhancing scrutiny of companies' domestic and cross-border operations and accounting methods, and meeting the standards can result in higher expenses and increased workloads. Duan gave an example: While the master file is normally readied by the MNC's head office and the local file by the Chinese enterprise, there are certain elements now in the local file that can't be prepared by the subsidiary, such as the entire group's value chain and the financial statements of entities in other countries.

Related party

Announcement 42 clarifies certain definitions of related party relationships, such as “debt to paid-in capital ratio” in financial arrangements, the term “control” for determining substantial control, and those involving individuals.

For transactions, it adopts the original framework set out in Circular 2 but increases documentation requirements, with the number of forms rising to 22 from nine, according to one lawyer.

Announcement 42 also adds one to the four major types of related party transactions (transfer/lease of tangible assets, transfer/license of intangible assets, finance transactions and service transactions) listed in Circular 2: the transfer of financial assets, which include account receivables, bills receivables, equity and debt investments and assets resulting from financial derivatives.

“This expansion is consistent with the economic trend of the increasing number of transactions involving transfer of financial assets, and it indicates that China's tax authorities are paying increasing attention to these issues,” said Baker & McKenzie's Yuan.

This could bring its own challenges for emerging businesses in the financial sector, such as those involved in asset securitization, while equity transfers may come in for particular attention from the SAT.

Mutual understanding

With the enhanced reporting and disclosure, “we expect more transfer pricing audits and tax disputes,” said Yuan, adding that the SAT may introduce new transfer pricing legislation to help bring profits onshore. That said, China still applies the arm's length principle and taxpayers should remain confident in being able to defend related party transactions, he added.

Number 14 of the BEPS Action Plan requires jurisdictions to settle disputes within 24 months, and in response the SAT has invested in its mutual agreement procedure program, which means that a taxpayer unable to settle can have the authority of its own jurisdiction to negotiate with the SAT on its behalf or adjust the levy accordingly to alleviate double taxation.

Overall, lawyers say the tax administration environment is improving in China.

While foreign-invested companies have traditionally refrained from pursuing administrative review and litigation, the past two years have seen more formal controversy, with some MNCs even resorting to litigation against the tax regulators, said Yuan.

“The authorities are more motivated to make a compromise if taxpayers are willing to go the distance by pursuing formal dispute resolution forums up to and including litigating the matter in court,” he said. “MNCs with a solid legal basis for their structure must be ready and able to vigorously defend their positions.”

King & Wood Mallesons' Duan suggested that the tax authorities may accept a more flexible approach to applying the methods it uses. For instance, historically, the SAT has in practice used straightforward net asset values to determine the transfer price of an equity interest in an enterprise, especially for related party transactions, but when an enterprise's assets involve intangibles, real estate or exploitation rights, the authorities may request an evaluation report to analyze their fair market value.

“The agency may explore other methods such as the discounted cash flow method, where the price depends on the future economic benefit of the transferred entity and the discounted ratio,” Duan said. 2010 saw the first instance of the SAT taking this approach, and while it tried to promote the method, local authorities weren't familiar with it. They may start using this more frequently if prices aren't regarded as complying with the arm's length principle, she explained.

Compliance tips for MNCs

Baker & McKenzie's DeSouza advised multinationals to consider the following actions to safeguard their tax interests amid increasing scrutiny in a post-BEPS world:

• Invest in human resources and accounting systems to comply with the new transfer pricing documentation requirements
• Review and assess existing legal structures and the economic substance of income-receiving entities to determine whether these arrangements are defensible
• Manage tax risks from BEPS by obtaining certainty through advance pricing agreements where appropriate
• Prepare to challenge tax authority decisions through administrative review processes, litigation, mutual agreement or other procedures when a sound legal basis exists and it is commercially necessary and feasible to do so.

（作者：赵修敏）

中国正在填补税收漏洞，增加申报规定，使跨国公司难以躲避在通常复杂的跨境交易后。

新规又名第42条公告，其中规定了更严格的程序，扩大了关联方的范围，增加了纳税人的合规和风险管理义务。新规是对经济合作和发展组织 “税基侵蚀和利润转移(BEPS)行动计划”第13号所提出的建议的中国附件。

金杜律师事务所北京办事处合伙人段桃表示：“通过提出更具体的文件要求，税务机关能对企业的全球价值链以及利润和税收分配掌握更多的信息。这样就更便于发现转让定价风险，为使用其他方法来实现转让定价调整的目的提供了更大的空间，例如利润分割和剩余利润分割。”

段桃指出，国家税务总局在2016年6月29日发布《关于完善关联申报和同期资料管理有关事项的公告》，这可能促使大量企业重新审查他们的商业安排、合同和交易结构。企业还需要对第42号公告与BEPS行动计划之间的实际差异作出调校，并可能需要调整他们的价值链分析。

文件要求

第42号公告规定了三重转让定价文件要求：主体文档、本地文档和国别报告。

首先，如果关联方交易总额超过10亿元人民币，就必须准备包括跨国公司全球商业运营信息的主体文档。段桃指出，除了2009年第2号通知已经要求的组织管理结构和合并财务报表，新规定要求加强披露产业结构，职能、风险和资产转移，以及研发等分支机构和其他司法管辖区所有实体的详情。

本地文档包括集团中国企业的关联交易信息。贝克麦坚时律师事务所的中国转让定价业务领导Glenn DeSouza在写给《China Law & Practice》的电子邮件中提到：这必须包括“有关价值链分析、地区特定优势、企业对跨国公司总体或剩余利润的贡献、关联方股权转让、集团内部服务、预约定价协议、与[中国]企业开展的交易有关的税收裁定的信息。”

国别报告是一项全新的规定，强制规定集团列出其开展任何类型业务的所有地区，旨在使中国主管部门可以大致了解公司收入和税务的全球分配。国别报告标准由所有G20集团国家执行。

贝克麦坚时律师事务所纽约办事处的国际税务总监苑善武在邮件中指出 ，一家中国居民企业“如果是某一跨国企业集团的最终控股公司，上一财年的合并收入超过55亿元人民币，或如果被指定为国别报告的报告实体”，就必须提交国别报告及年度报税单。苑善武曾为国税局官员和联合国转让定价分委会成员。监管部门也可能要求未达到这一起始点的公司在特别税务调整调查期间提交国别报告。

段律师表示，国别报告使有关部门有机会针对转让定价风险，理解跨国公司在每一个国家实际的税前利润分配、收入、无形资产总额、员工数和注册资本。这是一张直接明了的数据表，列出实体名称、注册地和商业活动，例如研发、销售、保险，乃至非经营性部门。

这些要求旨在加强对公司国内和跨境运营以及会计方法的检查，符合这些要求可导致支出增长和工作量增加。段律师举了这样一个例子：通常主体文档是跨国公司总部编制，本地文档由中国企业编制，但现在本地文档中的某些内容是不能由子公司编制的，例如整个集团的价值链，以及其他国家的实体的财务报表。

关联方

第42号公告明确了关联方关系的数个定义，例如财务安排中的“债务对实收资本比率”，用于确定实际控制权的“控制权”以及涉及个人的关联方关系。

一名律师指出，对于交易，第42号公告采用了第2号通知规定的原始框架，但增加了文件记录要求，表格数量从9个上升到了22个。

第42号公告还将关联方交易主要类型从原来第2号通知中列举的四大种类（有形资产转让/租赁、无形资产转让/租赁、金融交易和服务交易)增加到五种：金融资产转让，期中包括应收账款、应收票据、股权和债务投资，以及金融衍生品资产。

“这一扩大符合金融资产转让交易增长的经济趋势，并显示中国税务机关密切留意这些问题，”贝克麦坚时律师事务所的苑律师说。.

这可能对金融行业的新型业务带来挑战，例如涉及资产证券化的业务，而股权转让会特别受到国税局关注。

相互理解

随着报告和信息披露加强，“我们预计有更多的转让定价审计和税收争议，”苑律师说，并指出国税局可能引入转让定价立法，将利润带入境内。即便如此，中国仍使用独立交易原则，纳税人应对证明关联方交易的正当性保持信心。

BEPS行动计划第14号要求司法管辖区在24个月内解决争议，作为回应，国税局已投入双边协议程序项目，这意味着不能解决争议的纳税人可由其自身司法管辖区有关部门代表其与国税局协商，或者相应地调整征税，来缓解双重征税。

总体而言，律师们表示中国的税收管理环境有所改善。

苑律师指出，尽管外商投资企业传统上避免开展行政审查和诉讼，但在过去两年中有更多的正式纠纷，一些跨国公司甚至对税务监管部门提起诉讼。

“如果纳税人愿意多付出努力，寻求正式的争议解决，甚至包括提起法院诉讼，那么有关部门更可能折衷处理，”他说。“自身结构有可靠法律依据的跨国公司必须做好准备，积极证明其立场合法有据。”

金杜律师事务所的段律师表示，税务部门可能采取更灵活的策略来应用其方法。例如，以往国税局在实践中直接使用了净资产价值来确定企业的股权转让价格，尤其是关联方交易，但是当企业资产涉及无形资产、房地产或开釆权，有关部门可能要求提供评估报告，来分析其公允市场价值。

“当局可能探索其他方法，例如现金流贴现方法，即价格取决于转让实体的未来经济利益和贴现率，”段律师说。国税局在2010年首次使用这一方法，尽管国税局尝试推广，地方部门却不熟悉。如果他们认为价格没有遵守独立交易原则，可能开始增加使用频率，她解释说。

给跨国公司的合规建议

面对BEPS后日趋严峻的审查，贝克麦坚时律师事务所的DeSouza律师建议跨国公司考虑采取行动保护其税务利益：

• 对人力资源和会计系统进行投资，遵守新的转移定价文件要求
• 审查和评估收入接收实体的现有法律结构和经济实质，确定这些安排是否正当有理
• 在可能情况下通过预约定价协议来获得确定性，管理BEPS产生的税收风险
• 如果存在充足的法律依据，并且在商业上必要可行，准备通过行政审查程序，诉讼，双边协议或其他程序，对税务机关的决定提出异议

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