이전가격 세무

한경배

세무사.김앤장법률사무소,한영회계법인,E&YVietnam파견,국세청,서울지방국세청에서근무했다.성균관대학교경영대학원석사,국립세무대학을졸업했다.

〉〉〉〉제1장-이전가격세제의개요·················································11

제1절이전가격세제대상거래및제외거래······························11
1.대상거래(사업거래)·························································11
2.제외거래(증여거래)·························································11

제2절국외특수관계인의정의···················································14
1.지분소유관계··································································15
2.실질지배관계··································································18
3.제삼자를통한실질지배관계··········································19

〉〉〉〉제2장-정상가격산출방법······················································21

제1절최적방법원칙···································································21
1.최적방법원칙··································································21
2.정상가격산출방법의적용순서········································23
3.분석대상(Testedparty)의선택····································24
4.쌍방분석과일방분석······················································24

제2절비교가능제삼자가격법(CUPmethod)····························25
1.적용요건·······································································25
2.비교가능제삼자가격법의예시········································29
3.비교가능제삼자가격법의특징········································29

제3절재판매가격법(resalepricemethod)····························30
1.적용요건·········································································30
2.재판매가격법의예시······················································31
3.재판매가격법의특징······················································31

제4절원가가산법(Costplusmethod)····································37
1.적용요건·········································································37
2.원가가산법의예시·························································38
3.원가가산법의특징·························································38

제5절거래이익분할법(Profitsplitmethod)···························41
1.이익분할법의개요·························································41
2.거래이익분할법의장점···················································41
3.거래이익분할법의단점···················································42
4.정확하게기술된거래의성격········································43
5.신뢰할만한정보의확보가능성·····································52
6.결합이익의결정·····························································53
7.이익분할·········································································59

제6절거래순이익률법(Transactionalnetmarginmethod)··60
1.적용요건·········································································60
2.거래순이익률법의장점···················································62
3.거래순이익률법의단점···················································62
4.순이익률지표의선택······················································64

〉〉〉〉제3장-비교가능성분석························································75

제1절비교가능성분석목적과분석절차····································75
1.비교가능성분석목적······················································75
2.비교가능성분석절차······················································77

제2절재화와용역의특성························································78

제3절기능(Functions)·····························································80

제4절위험(Risk)·······································································82
1.위험분석의의미·····························································82
2.위험관리와위험부담······················································83
3.위험의분석절차(국조칙10조1항,TPG1.60)············86

제5절거래의계약조건(Contractualterms)···························87

제6절경제적환경····································································87
1.시장차이·········································································87
2.시장수준차이··································································88

제7절특별한상황(extraordinarymarketconditions)········89
1.사업전략(businessstrategy)·········································89
2.시장점유정책··································································90

〉〉〉〉제4장-무형자산정상가격결정············································93

제1절무형자산의개념·····························································93
1.개요················································································93
2.무형자산의이전가격과다른세무문제의관련성···········95
3.무형자산의정의·····························································96
4.무형자산의예시·····························································97

제2절무형자산의소유와개발,향상,유지,보호,사용(DEMPE)···········································103
1.무형자산의소유권및무형자산관련계약조건··········105
2.무형자산과관련된기능,자산및위험·······················108
3.거래유형(factpatterns)별사실관계의식별···············117

제3절무형자산의이전및사용을수반하는거래··················120
1.무형자산또는무형자산권리의이전을수반하는거래··121
2.제품판매또는용역제공과관련하여무형자산의사용이
이루어지는거래···························································124

제4절무형자산거래의정상가격··············································126
1.무형자산거래에적용되는일반원칙·························