经合组织将优先在发展中国家推行BEPS计划

OECD Prioritize BEPS Projectin Developing Countries

经合组织将优先在发展中国家推行BEPS计划

On 26-28 March, 2014, the third Annual Meeting of theGlobal Forum on Transfer Pricing took place at the offices of the Organisationfor Economic Co-operation and Development (OECD) in Paris. The meeting's focuswas on the transfer pricing issues faced by developing countries, and pointsout that developing countries have been reported as being in support ofprioritizing most of the actions of the OECD's Base Erosion and Profit Shifting(BEPS) project.

2014年3月26到28日，第三届转让定价全球论坛在巴黎举行，这次会议的重点是发展中国家面临的转让定价问题，并指出在发展中国家优先推行“税基侵蚀和利润转移”（BEPS）计划。

They emphasized the importance of the OECD's work infive key transfer pricing areas, including ensuring that transfer pricingoutcomes are in line with value creation in respect of intangibles, risks andcapital, and other high risk transactions, including by preventing base erosionthrough interest deductions and other financial payments, and also tacklingtreaty abuse.

经合组织将转让定价工作的重点锁定在五个方面：转让定价的结果符合无形资产的价值创造，风险和资本，其他高风险交易，阻止通过扣除利息和其他财政支付的方式侵蚀税基，打击滥用协定。

来源：Wolters Kluwer Global Daily Tax News 2014年4月10日

Resource: WoltersKluwer Global Daily Tax News 10 April 2014