TFL Vsebine / Revija SIR*IUS

Application of Profit Split Method for the purpose of Transfer Pricing Policy – when and how?

Metoda porazdelitve dobička (angl. Profit Split Method ali PSM) je ena od petih metod, ki jih OECD priporoča za dosego primerljivih tržnih pogojev med povezanimi osebami. Mednarodne skupine povezanih oseb postajajo čedalje kompleksnejše ali drugače delujejo čedalje bolj integrirano, proizvodi in storitve pa zahtevajo vedno nove inovacije ali povsem nove rešitve z velikim vložkom v raziskave, razvoj, znanje itd. V jeziku transfernih cen pomeni, da imamo opravka z visokointegriranimi poslovnimi modeli in edinstvenimi ter vrednimi neopredmetenimi sredstvi. Vse to vedno bolj otežuje dostop do primerljivih nepovezanih poslovnih modelov, zato je uporaba konvencionalnih metod in metode stopnje čistega dobička zelo otežena. Kot možna rešitev za to se ponuja večstranska metoda porazdelitve dobička, ki temelji na funkcijski analizi relativnega vrednostnega prispevka povezane osebe k skupnemu dobičku, pri čemer se izvede funkcijska analiza vseh vključenih povezanih oseb. Prav tej metodi je OECD v okviru projekta BEPS v desetem poglavju namenil posebno pozornost, junija 2018 pa pripravil dopolnitve smernic za aplikativno uporabo navedene metode. V tem prispevku podrobneje analiziramo uporabno vrednost metode porazdelitve dobička, tako da je vsaka od povezanih oseb udeležena pri skupnem dobičku glede na prispevek k skupnemu dobičku, kar bi se v primerljivih poslovnih modelih praviloma dogovorile tudi nepovezane osebe.

Profit Split Method (PSM) is one of the five methods recommended by the OECD to achieve comparable market conditions between related persons. The fact is that international groups of related persons are becoming more complex, or otherwise work increasingly integrated, and that products and services require ever new innovations or entirely new solutions with a large input of research, development, knowledge, etc. All those facts increasingly obstruct access to comparable unrelated business models and make the use of conventional methods and the net profit margin method significantly difficult. In such a situation, a multilateral profit-sharing method is offered as a possible solution, based essentially on a functional analysis of the related person's relative contribution to total profit, with a functional analysis of all related persons involved. The OECD has paid particular attention to this very method in Chapter 10 under the BEPS project, and in June 2018 the OECD prepared revised guidelines on the application of the method. In this paper, we analyse in more detail the useful value of the profit split method, with a view to the participation of each of the related persons in terms of the contribution to the total profit, which would normally be agreed by unrelated persons in comparable business models.