Development, transfer, and evaluation of intangibles in taxation

税务无形资产的开发、转让和评估

• 批准号: 16530019
• 负责人: OKAMURA Tadao
• 金额: $ 2.18万
• 依托单位: Kyoto University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 2004
• 资助国家: 日本
• 起止时间: 2004 至 2006
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/en/grant/KAKENHI-PROJECT-16530019/
• 关键词: intangibles; valuation; mark-to-market; reorganization; corporate inversion; stock-for-stock acquisition; anti-avoidance; incentives; 実現主義; human capital; 組織再編税制; M&A; エージェンシー・コスト; 課税繰延; キャッシュ・フロー; 移転価格税制; 所得源泉地; 譲渡; 株式評価; ブランド会計; 自己株式

Although there are three basic approaches to the evaluation of intangibles in accounting, (1) estimated market value, (2) estimated future cash flow, and (3) actual cost to develop, they do not have enough reliability and verifiability for tax purposes. Thus, we have to establish tax system that works well without evaluating intangibles.In order to reduce the needs for the evaluation of intangibles, tax-free reorganization should be expanded by permitting cash as consideration, and the requirement of the entity evaluation in stock for stock acquisition and in the beginning of consolidated return should be abolished. Although losses of a new consolidated member would be brought into a consolidated group, their deduction should be limited. The existing evaluation requirements in the corporate tax law are imperfect, because intangibles might not be covered, which causes tax avoidance or entrenchment on Japanese tax jurisdiction through corporate inversion transactions.In taxable transactions, it is inevitable to tax intangibles traded in the transaction. Tax authorities have to make a decision on whether they accept the consideration for the intangibles that private parties negotiated. In that decision, the tax authorities should compare the incentives of private parties to earn more before tax profits and their incentives to reduce tax burden. If the former is larger than the latter, the tax authorities should accept the consideration.

尽管会计中评估无形资产有三种基本方法：（1）估计市场价值，（2）估计未来现金流量，以及（3）实际开发成本，但它们对于税务目的缺乏足够的可靠性和可验证性。因此，我们必须建立在不评估无形资产的情况下运作良好的税收制度。为了减少对无形资产评估的需要，应扩大免税重组，允许现金作为对价，并要求对无形资产进行实体评估股票收购和年初合并回报应当取消。尽管新合并成员的亏损将被纳入合并集团，但其扣除额应受到限制。现行企业税法中的评估要求并不完善，无形资产可能未被涵盖，从而导致企业通过倒置交易避税或巩固日本税收管辖权。在应税交易中，不可避免地要对交易中交易的无形资产征税。税务机关必须决定是否接受私人协商的无形资产对价。在该决定中，税务机关应比较社会资本赚取更多税前利润的动机和减少税负的动机。如果前者大于后者，税务机关应予以考虑。

项目成果

法人税法講義

企业税法讲座

• 发表时间: 2004
• 作者: OKAMURA;Tadao;岡村 忠生;Katsuya Uga;岡村 忠生;Katsuya Uga;岡村 忠生;Katsuya Uga;岡村 忠生;宇賀克也;岡村 忠生;宇賀克也;岡村忠生;宇賀 克也;岡村 忠生
• 通讯作者: 岡村 忠生

M&A税制にどう向き合うか

并购税收制度如何应对

• 发表时间: 2006
• 期刊: マール 136
• 作者: OKAMURA;Tadao;岡村 忠生;Katsuya Uga;岡村 忠生;Katsuya Uga;岡村 忠生
• 通讯作者: 岡村 忠生

Transfer pricing in the future

未来的转让定价

• 发表时间: 2007
• 期刊: Zeimu Koho Vol. 55 No. 9
• 作者: OKAMURA;Tadao
• 通讯作者: Tadao

Capital Lock-In in the Corporations Law and Tax Incentives

公司法中的资本锁定和税收激励

• 发表时间: 2008
• 期刊: Tax Jurisprudence No. 559
• 作者: OKAMURA;Tadao
• 通讯作者: Tadao

租税回避行為の規制について

避税活动监管

• 发表时间: 2005
• 期刊: 税法学 553
• 作者: OKAMURA;Tadao;岡村 忠生;Katsuya Uga;岡村 忠生;Katsuya Uga;岡村 忠生;Katsuya Uga;岡村 忠生
• 通讯作者: 岡村 忠生