税收情报交换条款实施手册 模块4 产业交换情报.pdf

'MANUALONTHEIMPLEMENTATIONOFEXCHANGEOFINFORMATIONPROVISIONSFORTAXPURPOSESApprovedbytheOECDCommitteeonFiscalAffairson23January2006UNCLASSIFIEDMODULE4ONINDUSTRY-WIDEEXCHANGESOFINFORMATIONThecompletemanualcurrentlyconsistsofthefollowingModules:GeneralModule-GeneralandlegalaspectsofexchangeofinformationModule1-ExchangeofinformationonrequestModule2-SpontaneousexchangeofinformationModule3-Automatic(orroutine)exchangeofinformationModule4-Industry-wideexchangeofinformationModule5-SimultaneoustaxexaminationsModule6-TaxexaminationsabroadModule7-CountryprofilesregardinginformationexchangeModule8-InformationexchangeinstrumentsandmodelsThepurposeoftheManualistoprovidetaxofficialsdealingwithexchangeofinformationfortaxpurposeswithanoverviewoftheoperationofexchangeofinformationprovisionsandsometechnicalandpracticalguidancetoimprovetheefficiencyofsuchexchanges.Themanualcanbeusedfortrainingandtodesignorupdatedomesticmanuals.Themodularapproachallowscountriestochooseonlythepartsthatarerelevanttotheirspecificexchangeprograms.00195453 OECDMANUALONTHEIMPLEMENTATIONOFEXCHANGEOFINFORMATIONPROVISIONSFORTAXPURPOSESMODULEONINDUSTRY-WIDEEXCHANGESOFINFORMATION1.Introduction1.Asinternationaltransactionshaveincreased,sotoohastheneedfortaxtreatypartnerstoseekassistancefromeachotherbysharingknowledgeandexpertiseonparticularindustriesandspecialissuesofmutualinterest.Actingaloneisdifficultfortaxadministrationsfacingglobalchallenges.Industry-wideexchangesofinformationcanprovideananswer.2.Anindustry-wideexchangeofinformationistheexchangeoftaxinformationspecificallyconcerningawholeeconomicsectorandnottaxpayersinparticular.Thepurposeofsuchanexchangeistosecurecomprehensivedataonworldwideindustrypracticesandoperatingpatterns,enablingtaxinspectorstoconductmoreknowledgeableandeffectiveexaminationsofindustrytaxpayers.2.Authority3.Theauthorityforundertakingindustry-wideexchangesofinformationisderivedfrombilateraltaxconventionsbasedontheOECDModelConventionorotherapplicableinformationexchangeinstruments.ThisModuleprovidestheessentialtechnicalandpracticalguidanceforallofficialsengagedinanyindustry-wideexchangesofinformation.3.EstablishingIndustry-wideExchange4.Anindustry-wideexchangeofinformationisinitiatedbywayofaformalexchangeoflettersbetweenthecompetentauthoritiesoftheparticipatingtreatypartners.Suchexchangesmaybebilateralormultilateral,providedallcountriestakingparthaveadequateinformationexchangemechanismswithoneanother.5.Theinitialformalexchangeoflettersbetweencompetentauthoritiesshould:a)Detailthesubjectmatteroftheexchange;b)Settheparametersoftheexchange;c)Designatethepersonneloftherespectivetaxadministrationswhoareauthorisedtomeetandexchangeinformation;d)Confirmthatdocumentationwillbeexchangedundercoverofcompetentauthoritylettersandthatitwillalsobestampedastoitsrestricteduseanddisclosure;ande)Agreemeetingdatesandvenues.2 6.Generallythecompetentauthoritieswilldesignatearepresentativeintheirrespectivetaxadministrationstoco-ordinatetheindustry-wideexchange.However,thecompetentauthoritieswillstillsignoffallformalcommunicationsbetweentherespectivetreatypartnersinrelationtotheindustry-wideexchange.4.SubjectMatter7.Industrieswherespecialistgroupshavebeenset-upwithintaxadministrationsarewellsuitedforindustry-wideexchanges.8.Thefollowingindustriesareknowntohavebeencoveredinvariousindustry-wideexchangesofinformationbetweenOECDmembercountries:•Banking;•Insurance;•Commodities•Oilandgas;•Electroniccomponents;•Pharmaceuticals;•Fishing;•Telecommunications;and•Informationtechnology;•Utilities.9.Theconceptofanindustry-wideexchangeofinformationmaybeextendedtomajorstrategicissuessuchas:•Capitalstructures;•Financialarrangements(especiallystructuredfinancetransactions);•Intellectualproperty;•Mergersandacquisitions;•Privatisations;and•Valuationanddepreciation/amortisationofassets.5.MeetingsofOfficialsandTaxInspectors10.Inthecourseoftheseexchanges,treatypartnerofficialsandtaxinspectorsmeetperiodicallyto:a)Discusscurrentindustrydevelopmentsofmutualinterestaswellasnewandemergingissues;b)Jointlyexplorerecurringissueswhichareofcommonconcern;c)Poolresourcestoengageinspecificindustrystudies;d)Discusscomparativemethodologiesinestablishingarm’slengthpricesandmarginsinindustries;ande)Conductseminarsonmajorinternationalissues.3 11.Experiencehasshownthatthesemeetingshavebeenmostproductivewhenkeymaterialshavebeenexchangedbetweencompetentauthoritieswellinadvance,allowingofficialsandtaxinspectorstobefullyfamiliarwiththesubjectmatterpriortothefirstmeeting.12.Iffurthermeetingsofrespectiveofficialsandtaxinspectorsareconsideredeitherunnecessaryorcostineffective,majorindustrydevelopmentsandissuesorsummarisedindustryintelligencemaystillbeexchangedspecificallybetweencompetentauthoritiestherebymaintainingcontinuityoftheindustry-wideexchangeintothefuture.6.ExamplesofIndustry-WideExchanges13.Thepharmaceuticalindustryisamajortransnationalindustrywherecross-borderrelatedpartytransactionsareverycommon.Industry-wideexchangesconcerningpharmaceuticalstypicallyfocusontransferpricingmattersinvolvingthesaleofproducts,theprovisionofservices,transfersofintellectualpropertyandfinancingarrangements.14.Thefollowingkeyissueshavebeencoveredinindustry-wideexchangesonthepharmaceuticalindustry:a)Segmentationoftheindustry(manufacturers/distributors,turnover/profitability,productmixandgrowthareas);b)Marketleadersandindicativeprofitability;c)Governmentregulation(policies/rules,referencepricingandsubsidies,impactofinterventionontransferpricing);d)Analysisoffunctions,assetsandrisks(identificationofvalueaddedinthesupplychain,functionsrequiringspecialistskills,tradeandmarketingintangibles);e)Transferpricingmethodologiesfollowed;f)Comparablesets(geographicmarkets,accountingforvariationsinproductmix/turnoveranddifferentfunction/asset/riskprofiles);g)Transferpricingranges(comparisonswithotherindustriesandgenericmanufacturers/distributors/serviceproviders);h)Treatmentofresearchanddevelopment(taxincentives,costsharingarrangements,contractR&D);i)Transfersofintellectualproperty;j)Emergingissues/trends/developments;k)Trainingproducts;l)Enforcementproducts(riskassessmentprocesses,standardquestionnaires,disclosureschedules,documentationreviews,limitedorfullaudits,simultaneousaudits,ongoingindustrymonitoring);4 m)Serviceproducts(recentguidelines/rulings/publicationsandadvancepricingagreements);andn)Legislation(recent/proposedchangesinlaw).15.Thefishingsectorisanotherindustrywhichreadilylendsitselftoeffectiveexchangesonanindustry-widebasis.Fishingknowsnoborders–itiseasytounloadandsellfishinallharboursaroundmajorfishingzones–thusraisingparticularcompliancerisks.Theexchangemayproceedbestonamultilateralbasisandthefollowingkeyissueswerecoveredinindustry-wideexchangesofinformationonthefishingsector:a)Sourcesofindustry/marketinformation;b)Officialregistersandstatistics;c)Informationfromfishingauthorities;d)Recordskeptbytaxauthorities(disclosures/financialstatements/taxreturns);e)Internaltaxlegislationinthecountriesinvolved;f)Commonavoidance/evasiontechniques;andg)Governmentcontrols.7.SpecificTaxpayerInformation16.Anindustry-wideexchangeofinformationtypicallydoesnotinvolvediscussionsofthespecificfinancialaffairsofparticulartaxpayers.However,subsequentrequestsmaybemadebyaparticipatingtreatypartnerforspecifictaxpayerinformationinaccordancewiththeapplicableinformationexchange1instrument.Thesespecificrequestssupplementanindustry-wideexchangeandmayleadontoasimultaneoustaxexaminationofataxpayeroperatingwithinthecoveredindustryandactiveinbothtreaty2partnerjurisdictions.1TheModuleon“ExchangeofInformationonRequest”providesguidanceonhowtoprepareandrespondtoarequestforinformation.2TheModuleon“ConductingSimultaneousTaxExaminations”providesguidanceonhowtocarryouteffectivesimultaneoustaxexaminations.5'