005 007 009 011 015 017 023 024 1 031 2 049 3OECD 071 4 099 5 133 6 179 7 207 8 217 9 237
263 10 265 11 285 12 313 13 365 14 387 15 411 16 447 465 466 497 499 502 516 519
OECD 2004 OECD 005
2002 2013 OECD PE 006
OECD 007
93 OECD 008
009
2009 OECD 2009 010
2003 2 2004 12 2013 75% 47% 25% PricewaterhouseCoopers, PwC 011
2010 2013 3 012
OECD 013
015
OECD 016
2013 67% 019
OECD 020
1. OECD 2. 021
022
0001 7 1 0701 / 0002 management compensation plan 024
0003 6 0004 OECD 025
0005 0006 1990 OECD 1995 1997 OECD OECD 026
0007 safe harbor rules 027
0008 2004 2008 1 8 028
029
1
0101 1. 2. 3. 032
1 1. 0107 2. 3. 033
0102 0107 43 1 034
1 41 1 56 3 10 0103 20%25% 50% 035
OECD 0104 1 3 4 1 () () () () () 036
1 20% 20% 10% 50% 1. 2. 037
3. 50% 2 4. 50% 3 5. 50% 4 5 482 Internal Revenue Code Section 482 5 [1998]59 4 2009 109 51 2 32 42 53 038
1 9 482 66 50% 0105 039
0106 6 6 040
1 10 041
0107 Arm's Length Principle Comparable Uncontrolled Price, CUP 042
1 Resale Price Method, RPM Cost Plus Method, CP 1. Rate of Return Method 7 2. Profit-Split Method, PSM 3. Transactional Net Margin Method, TNMM 4. Comparable Profit Margin, CPM 5. Berry ratio 2010 OECD Traditional Transaction MethodTransactional Profit Method 7 043
Advanced Pricing Agreement, APA 3 0108 contemporaneous documents 8 8 421(0421) 044
1 30 0109 OECD 045
TP Global Coordinated Documentation 046
1 047
/,,. --. -- :, 2013.08 ; ISBN 978-986-87106-6-5() 1. 2. 3. 4. 567 102013934 33327 (02)2758-5889 (02)2758-5883 104386 20139 I S B N 978-986-87106-6-5 660 PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopersPricewaterhouseCoopers Taiwan PricewaterhouseCoopers International Limited