Recente transfer pricing geschillen in de farmaceutische sector

Eva Guldentops
Persbericht

Recente transfer pricing geschillen in de farmaceutische sector

EEN INZICHT IN RECENTE TRANSFER PRICING GESCHILLEN IN DE FARMACEUTISCHE SECTOR.

Transfer pricing in de farmaceutische sector is een hot topic. Het is een sector met zeer grote winsten en de intra groepstransacties vormen een groot deel van de totale intra groepstransacties in de wereld. Recent zijn er heel wat geschillen tussen belastingadministraties en belastingbetalers die de wanpraktijken met betrekking tot de transferprijzen behandelen.

Door middel van een content- of documentanalyse worden dertien van deze transfer pricing geschillen onderzocht. Hierbij wordt er gesteund op een studie van de uitgebreide transfer pricing literatuur om concepten binnen de geschillen te definiëren. Na afronding van deze analyse worden er aanvullend twee interviews gehouden met transfer pricing experts uit de BIG4-bedrijven. In deze interviews wordt gepeild naar de waarde van de informatie bekomen uit de content analyse.

Uit de resultaten blijkt dat transfer pricing geschillen die rond comparability draaien veel voorkomen. Het grootste transfer pricing geschil in de geschiedenis draait rond marketing intangibles en is tevens opgenomen in het onderzoek. Het debat rond de allocatie van inkomsten op basis van deze intangibles blijkt zeer actueel. De overige geschillen worden geclassificeerd onder de noemers: tax shelters, permanent establishment, oppression minority shareholders en restcategorie. De variatie van onderwerpen toont aan dat transfer pricing een grote draagwijdte heeft.

De analyse geeft aan dat de geschillen de transfer pricing praktijk sterk beïnvloeden. Door gebrek aan een sterk theoretisch- en wettelijk kader met betrekking tot transfer pricing wordt er vaak gesteund op de rechtspraak en op de standpunten van de betrokken partijen in deze geschillen.

 

Bibliografie

 

Bibliografie:

Antić, L., Jablanović, V. 2000. Criteria for evaluating transfer pricing methods.

Economics and Organization, 1: 61-70.

Berenson, A. 2007. Tax Break Used by Drug Makers Failed to Add Jobs. http://www.nytimes.com/2007/07/24/business/24drugtax.html?pagewanted=all &_r=0.

Casley, A., Katz, A., Ross, A., Finch, E., Stone, G., Dykes, I., Verlinden, I., de Preter, L., Diepstraten, M., Houseman, N., Mitra, R., Thomas, R., & Mondelaers, Y. 2010. International - OECD Publishes Revised Guidelines on Transfer Pricing, Accommodating 15 Years of Juggling the Arm’s Length Principle in a Globalizing Business World. International transfer pricing journal, 17(5): 336-340.

Chan, K. H., & W.Y. Lo, A. 2004. The influence of management perception of environmental variables on the choice of international transfer-pricing methods. The International Journal of Accounting, 34: 93–110.

Chandrasekhar, C. P., & Purkayastha, P. 1982. Transfer pricing in the Indian Drug Industry: An estimate and its implications. Social Scientist, 10(1): 3-10.

Clausing, K., 2003, Tax-motivated transfer pricing and US intrafirm trade prices. Journal of Public Economics, 87(9): 2207-2223.

Clausing, K. A. 2006. International Tax Avoidance and U.S. International Trade. National Tax Journal, 59(2): 269-287.

Cools, M., Emmanuel, C. 2007. Transfer pricing: The implications of fiscal compliance. Handbook of Management Accounting Research (Elsevier), (2): 573-585.

Charles River Associates, 2012. Pharmaceuticals. http://www.crai.com/uploadedFiles/TP-Pharma-insert.pdf.

De Waegenaere, A., & Sansing, R. 2010. Inconsistent Transfer Prices and the Location of Mobile Capital. National Tax Journal, 63(4): 1085-1109.

 

 

 

Dikolli, S., Vaysman, I. 2006. Information technology, organizational design, and transfer pricing. Journal of Accounting and Economics, 41: 203-236.

Dodge, B., & DiCenso, G. 2002. Global transfer pricing developments. International Tax Review, 13(5): 49-52.

Grubert, H., & Mutti, J. 1991. Taxes, tarrifs and transfer pricing in multinational corporate decision making. The Review of Economic and Statistics, 73(2): 285-293.

Harris, D., Morck, R., Slemrod, J., & Yeung, B. 1993. Income shifting in U.S. multinational corporations. In A. Giovannini, R. G. Hubbard, & J. Slemrod (Eds.), Studies in international taxation: 277-307. Chicago, US: University of Chicago Press.

Hejazi, J. 2006. Transfer pricing within the North American pharmaceutical industry: Has there been a structural shift in risk? International Transfer Pricing Journal, 13(1): 8-14.

Kinney, M., & Lawrence, J. 2000. An analysis of relative US tax burden of US corporations having substantial foreign ownership. National Tax Journal, 53(1): 9-22.

Klassen, K., Lang, M., & Wolfson, M. 1993. Geographic income shifting by multinational corporations in response to tax rate changes. Journal of Accounting Research, 31: 141-173.

Kothari, M., 2011. Tripped by transfer pricing – Express Pharma. http://pharma.financialexpress.com/20111015/management01.shtml.

Kvale, S. 1996, Interviews: An Introduction to Qualitative Research Interviewing. Thousand Oaks: Sage Publications.

Miles, M. B., & Huberman, A. M., 1998. Qualitative data analysis, an expanded sourcebook. London: Sage Publications.

 

OECD, 2010a. Review of comparability and of profit methods: revision of chapters i-iii of the transfer pricing guidelines. http://www.oecd.org/ctp/transfer- pricing/45763692.pdf.

OECD, 2010b. Articles of the oecd model tax convention on income and capital. http://www.oecd.org/tax/treaties/47213736.pdf.

OECD, 2012. Dealing Effectively with the Challenges of Transfer Pricing, OECD Publishing. http://dx.doi.org/10.1787/9789264169463-en.

OECD, 2013a. Transfer pricing guidelines for multinational enterprises and tax administrations. http://www.oecd.org/ctp/transfer- pricing/transferpricingguidelinesformultinationalenterprisesandtaxadministration s.htm.

OECD, 2013b. Transfer pricing country profiles. http://www.oecd.org/ctp/transfer-pricing/transferpricingcountryprofiles….

Papageorgiou, L. G., Rotstein, G. E., & Shah, N. 2001. Strategic Supply Chain Optimization for the Pharmaceutical Industries. Industrial & Engineering Chemistry Research, 40(1): 275-286.

PWC, International transfer pricing 2012. www.pwc.com/internationaltp.

Roberge, C. 2010. Transfer pricing in the pharmaceutical industry: The remuneration of marketing intangibles. http://www.oecd.org/tax/transfer-pricing/46019470.pdf.

Shah, N. 2004. Pharmaceutical supply chains: key issues and strategies for optimisation. Computers and Chemical Engineering, 28(6-7): 929-941.

Shi, Y., Kwak, W., Lee, H. 1998. Optimal Trade-offs of Multiple Factors in Transfer Pricing Problems. Journal of multi-criteria decision analysis, 7: 98-108.

Siciliano Borges, A. 2002. Comparability in the pharmaceutical industry for transfer pricing purposes, School of Law: Leiden University.

Sikka, P., & Willmott, H. 2010. The Dark Side of Transfer Pricing: Its Role in Tax Avoidance and Wealth Retentiveness. Critical Perspectives on Accounting, 21: 342-356.

Silverman, D. 2010. Doing qualitative research (3de ed.). London: Sage publications.

Sol, H. G., & Van der Ven, M. B. 1987. A group decision support system for international transfer pricing decisions within the pharmaceutical industry, Eindhoven University of Technology.

Stemler, S. 2001. An overview of content analysis. Practical Assessment, Research & Evaluation, 7(17).

Strauss, A., Corbin, J. 1998. Basics of qualitative research: techniques and procedures for developing grounded theory (2de ed.). California: Sage publications.

Susarla, N., & Karimi, I. A. 2012. Integrated supply chain planning for multinational pharmaceutical enterprises. Computers and Chemical Engineering,
42: 168-177.

Tang, R.Y.W., 1992. Transfer pricing in the 1990s. Management Accounting, 73 (8): 22– 26.

Weber, R. P. 1990. Basic content analysis (2de ed.), Sage university paper series on quantitative applications in the social sciences: 49: Newbury
Park, California: Sage.

Wündisch, K. 2003a. Pharmaceutical industry and transfer pricing: anything special? International transfer pricing journal, 10(6): 204-210.

Wündisch, K., & Collins, M. H. 2003b. International transfer pricing in the ethical pharmaceutical industry (2de ed.). Amsterdam: IBFD Publications. 

Universiteit of Hogeschool
Master Handelswetenschappen, optie Accountancy-Fiscaliteit
KU Leuven
Publicatiejaar
2013
Kernwoorden
Share this on: