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瑞典:转让定价审计在瑞典已经开始进行转让定价审计。对主要公司集团为期5年的现行审计方案已经付诸实施。该方案的目标是对总数大约为3,000家瑞典公司中的250家最大的公司集团每5年审计一次。第一轮审计仅包括200个集团,但第二轮将包括250个集团。追加的50个集团包括中等规模的外国拥有的制造和销售公司。这一方案的第二轮审计将在1995年内实施。税务当局的大多数审计力量要投入这项大方案中。当审查一个集团时,并不是由少数几个检查人员进行审计工作。在一项案子中,大约有50名检查人员参与对一个集团的现场审计,可能要或多或少同时工作近2年的时间。根据税务当局的消息,在第一轮审计中建议提出的调整超过300亿瑞典克朗或大约40亿美元。那一数额中有数十亿瑞典克朗涉及国际交易,包括转让定价问题。在今后,预计有更多的注意力将放在货物和劳务的转让定价和其他集团内部交易上,例如,对管理费、成本分摊和特许权使用费协议。
Sweden: Transfer Pricing Audit In Sweden, the transfer pricing audit has started. The current five-year audit plan for the major corporate groups has been put into effect. The program’s goal is to audit the 250 largest group of companies, each of about 3,000 Swedish companies, every 5 years. The first round of audit included only 200 groups, but the second round would include 250 groups. The 50 additional groups include medium-sized foreign-owned manufacturing and sales companies. The second round of audit of this program will be implemented in 1995. Most of the tax authorities audit capacity to invest in this large program. When examining a group, audits are not conducted by a limited number of inspectors. In one case, about 50 inspectors were involved in on-site audits of a group and may have been working more or less simultaneously for nearly two years. According to the tax authorities, the proposed adjustment in the first round of audit was over SEK 30 billion or about $ 4 billion. Of that amount, there are billions of Swedish krona involved in international transactions, including transfer pricing. In the future, more attention is expected to be placed on transfer pricing of goods and services and other intra-group transactions, such as management fees, cost-sharing and royalty agreements.