Value Chain Analysis (VCA)
June 27th, 2017
尽管公平交易原则依旧是分析跨国企业关联交易的基础,但我们在实际分析的角度上已经发生了巨大变化。当今的时代要求我们从整体宏观的角度来分析关联交易 - 即对企业整体价值链进行全盘刨析来说明企业各集团公司都获得了相应的公平回报。
继2015年OECD 发布BEPS第13项行动计划之后,价值链分析已成为转让定价领域的焦点话题,一些政府纷纷出台关于使用价值链来分析企业各集团公司应得的利润,例如在价值链分析中披露企业各成员公司实际所得利润和其相应的财务报表等(特别是中国国税近期出台的转让定价同期资料新规(42号公告)- 明确要求企业在2016财年的转让定价本地文档中包括价值链分析,并于6月30日之前准备完毕)。. 我们将在本次webinar中与您共同探讨价值链分析应涵盖的深度,以满足中国转让定价的合规要求。另外我们还将通过实际案例分析深入讨论在价值链分析中跨国企业应披露和准备的相应支持性文件。. 本次webinar焦点内容:. 中国有两种不同的价值链分析方法吗?全球价值链分析和中国具体价值链分析?. 为什么价值链分析对于满足中国国税出台的转让定价新规至关重要?. 是否需要对价值链分析方法做出适当调整来适用于中国特色的转让定价具体情况? 例如如何处理地域特殊优势问题和新近加入DEMPEP职能下的‘P’职能?. 如何使用价值链分析来协调向中国税务报送的不同转让定价文档:即主文档,本地文件,国别报告和企业年度关联业务往来报告表。. 对中国税务当局的价值链分析合规要求都有那些可能的解读?
Are you ready for your FY 2016 value chain analysis to be shared with your tax inspector in China?
June 26th, 2017
Although, the arm’s length principle in essence still is the driving force for analyzing intercompany transactions, how we apply that has changed in important ways. We are now required to follow a holistic approach in the form of Value Chain Analysis (VCA) for the multinational group before we could firmly say what arm’s profits each entity in the group should be earning.
Value Chain Analysis – the bridge between operating, governance and tax/TP models of an MNE
February 24th, 2017
Value Chain Analysis has become a burning topic for discussion for many after the publication of the final report on BEPS Action Plan 13 and subsequent notifications by governments (especially the Chinese government) on the extent of information to be included in such analysis. Due to lack of consistent and clear guidance on what triggers the need for a value chain analysis, what a value chain analysis should entail, how the value chain analysis will be used by tax authorities around the globe etc.
Substance after BEPS - with respect to intangibles
December 14th, 2016
An appropriate presentation of a multinationals’ own value chain will provide for a thorough objective starting point and assist during subsequent tax and TP audit related discussion(s) with tax authorities. Furthermore it provides assistance during advanced discussions relating to substance, significant (people) functions and anchor points with respect to value creation and intangibles.
How Value Chain Analysis can contribute to managing controversy effectively
November 30th, 2016
VCA is a holistic and realistic picture of how MNE runs its business and how that leads to taxation. A quantified assessment of how profits are located across an MNE’s global value chain is a 'must have’ in today’s BEPS environment.
How to fight State Aid cases through a full "value chain analysis" - the Starbucks and Apple cases?
November 16th, 2016
This webinar is an excellent opportunity for experienced tax professionals in MNEs to be in a better theoretical and practical position to handle and assess a value chain analysis.
During this webinar the following highlights and aspects of using the value chain analysis approach will be addressed:.
Why is Value Chain Analysis critical in a BEPS environment?
November 14th, 2016
The webinar will consider:
How a value chain analysis will fully align the corporate governance framework, operating model and the tax/ TP structure of a MNE..
Should Apple Pay $13 billion Penalty to EU?: BEPS and Transfer Pricing in MNCs
October 26th, 2016
During this webinar the highlights addressed will be the following:
Current tax policies and Update on BEPS Project of the OECD
How through a proper Value Chain Analysis the tax payer takes in control of the new generation of TP documentation requirements (BEPS Action 13)
October 1st, 2016
This webinar is an excellent opportunity for experienced tax professionals in MNEs to be in a better position to handle the new TP documentation requirements globally with the help of a proper VCA.
During this webinar the highlights addressed in using the VCA approach will be the following:.

Copyright © 2017
Transfer Pricing Associates BV.
All rights reserved.

H.J.E. Wenckebachweg 210
1096 AS Amsterdam
T: +31 20 462 3530