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A STUDY ON TRANSFER PRICING

Research Project

Project/Area Number 06451111
Research Category

Grant-in-Aid for General Scientific Research (B)

Allocation TypeSingle-year Grants
Research Field Public finance/Monetary economics
Research InstitutionTOYO UNIVERSITY

Principal Investigator

KOBAYASHI Takeshi  TOYO UNIVERSITY,DEPARTMENT OF ECONOMICS,PROFESSOR, 経済学部, 教授 (90039454)

Co-Investigator(Kenkyū-buntansha) MURAKAMI Mutsumi  YAMANASHI GAKUIN JUNIOR COLLEGE,FACULTY OF MANAGEMENT,ASSOCIATE PROFESSOR, 助教授 (20239502)
Project Period (FY) 1994 – 1995
Project Status Completed (Fiscal Year 1995)
Budget Amount *help
¥1,300,000 (Direct Cost: ¥1,300,000)
Fiscal Year 1995: ¥1,300,000 (Direct Cost: ¥1,300,000)
KeywordsARM'S LENGTH PRICE / COMPERATIVE PROFIT METHOD / PROFIT SPLIT METHOD / ADVANCE PRICING AGREEMENT / 利益比準法(CPM) / 移転価格最終規則 / 事前確認法(APA) / 国際課税 / 企業の価格改定 / アームズレングス価格 / 内国歳入法482条 / 米国移転価格最終規則
Research Abstract

Over the past ten years, the United States have revised or introduced new transfer pricing regulations to strengthen the power of tax authorities to control transfer pricing practices. In 1990, the Internal Revenue Service (IRS) issueed proposed regulations which are directed mainly at foreign multinational companies with U.S.subsdiaries. Under the proposed regulations, a U.S.company of which at least 25% is owned by foreign share holders is required to maintain extensive documentation supporting its arm's length transaction in the United States.
This trend is fortified, two years later. the IRS admitted and recommended the comparative profit method (CPM) to calculate arm's length prices. The feature of this methos is likely to tax not real income but deemed one. The foreign governments including Japan and the Europan coutries were strongly against it.
In the early spring of 1995, we sent questionarries to the largest 1,232 companies listed first class in the Tokyou Security Exchange. We received 137 usable responses, which represented a response rate of 11.2%.
About 90% of the respomdent firms have one or more subsidiaries in the United States. Four companies have more than one hundred subsdiaries in the United States. Thirty-seven cases were examined by the IRS.Almost all of the respondents were opposed to be applied CPM.Many companies wanted to use profit split method.
Another characteristics of our study is on advance pricing agreement (APA) originally invented in Japan introduced in the United States in 1990. The IRS set forth procedure for tax payrs to obtain advance assurance with respect to their transfer pricing transctions or a cost-sharing arrangement. Most companies are interested in this agreement, but they are hesitating to make an agreement with the tax authorities because of the extravagant expenses and much time to be spent. However, they hopefully wait the time to come moderate expenses are needed to arrive at an agreement.

Report

(3 results)
  • 1995 Annual Research Report   Final Research Report Summary
  • 1994 Annual Research Report
  • Research Products

    (24 results)

All Other

All Publications (24 results)

  • [Publications] 小林 威: "大型新税開発までは現行税制の整備を" 税. 7月号. 42-43 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 小林 威: "國際課税に環境整備を" 納税通信. 11月27日号. 3-3 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 村上 睦: "わが國産業の空洞化とアジア各國外資導入促進" 経営研究(山梨学院短大). 5. (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 村上 睦: "税制の調和-ECを中心として-" 経営研究. 4. 89-97 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 村上 睦: "米國における移転価格税制の問題点" 経営研究. 3. 45-60 (1994)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 小林威・村上睦: "移転価格税制に関する調査報告" 移転価格税制に関する調査報告, 58 (1995)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 村上 睦: "経済のグローバル化に対する税制のあり方報告書" 日本租税研究協会(予定), (1996)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] TAKESHI,KOBAYASHI: "KOKUSAIKAZEINO SEIBIWO" NOUZEI TSUSHIN. NOV.27. 3 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] TAKESHI,KOBAYASHI: "OHGATA SHINZEI KAIHATSUMADEHA GENKOUZEISEINO SEIBIWO" ZEI. JULY. 42-43 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] TAKESHI,KOBAYASHI,and MUTSUMI,MURAKAMI: "ITENKAKAKUZEISEINI KANSURU CHOSAHOUKOKU" 1-33 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] MUTSUMI,MURAKAMI: "BEIKOKUNI OKERU ITENKAKAKUZEISEINO MONDAITEN" YAMANASHI TANDAI "KEIEIKENKYUU". No.3. 45-60 (1994)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] MUTSUMI,MURAKAMI: "ZEISEINO CHOUWA" YAMANASHITANDAI "KEIEIKENKYUU". No.4. 89-97 (1995)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] MUTSUMI,MURAKAMI: "WAGAKUNI SANGYOUNO KUUDOUKATO AJIA KAKKOKUNO GAISHI DOUNYUU SOKUSHI ZEISEI" YAMANASHITANDAI "KEIEIKENKYUU". No.5. (1996)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] MUTSUMI,MURAKAMI: SANGYOUNO KUUDOUKATO ZEISEI "ZEINAHRU KIHON ZAISEIGAKU". YUUHIKAKU (FORTHCOMING),

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] MUTSUMI,MURAKAMI: KEIZAINO GUROUBARUKANI TAISURU ZEISEINO ARIKATA HOUKOKUSHO. NIHON SOZEI KENKYUU KYOUKAI (FORTHCOMING),

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1995 Final Research Report Summary
  • [Publications] 小林威: "大型新税開発までは現行税制の整備6" 税 7月号. 50. 42-43 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 小林威・村上睦: "移転価格税制に関する調査報告" 1-33 (1995)

    • Related Report
      1995 Annual Research Report
  • [Publications] 村上睦: "わが國産業の空洞化とアジア各國外資導入促進税制" 経営研究(山梨学院短期大学)第5号. (1996)

    • Related Report
      1995 Annual Research Report
  • [Publications] 村上睦: "ゼミナール基本財政学 第10章産業の空洞化と税制" 有斐閣(予定), (1996)

    • Related Report
      1995 Annual Research Report
  • [Publications] 村上睦: "経済のグローバル化に対する税制のあり方報告書" 日本租税研究協会(予定), (1996)

    • Related Report
      1995 Annual Research Report
  • [Publications] 小林 威: "国際課税に環境整備を" 納税通信. 11月27日号. 3-3 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 村上 睦: "米国における移転価格税制の問題点" 山梨短大 経営研究. 3. 45-60 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 村上 睦: "書府 大橋時昭著 『国際課税の予盾" 国際金融. 9月号. 57-57 (1994)

    • Related Report
      1994 Annual Research Report
  • [Publications] 村上 睦: "税制の調和-ECを中心として-" 山梨短大 経営研究. 4. 89-97 (1995)

    • Related Report
      1994 Annual Research Report

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Published: 1995-04-01   Modified: 2016-04-21  

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