Question

求高手翻译啊，在线等！！！ 不要翻译器翻译的

The deployment of profit-based TPM (e.g. Comparable Profit Method, CPM, and Profit Split Methods) with the use of profit level indicators (e.g. return on capital employed or certain financial ratios) and the determination of a —profit margin range“ (normally the interquartile range) of identified arm‘s length comparables have been sought to bypass these shortcomings of the ALP.Profit-based TPMs compare the profit margin of the tested party (related party) with an interquartile range of corresponding profit margins of unrelated parties. Not the transaction-based margin but the company‘s profit margin is considered with the result that a CPM turns into a transaction-based Transactional Net Margin Method (TNMM) if the tested party only performs one related-party transaction. Generally, whether the ALP is met is then derived indirectly by the
assessment as to whether the profit margin of the test party falls in the comparable benchmark range.
Like transaction-based TPMs, deploying profit-based TPMs for arm‘s length tests is limited by the availability of comparable data. Lacking any solution to this limited availability of comparable data in an international context, taxpayers and tax authorities spend incredible resources to identify comparable data, or to develop comparable data, for testing the related parties‘ margin or other profit level indicators in order to assess whether the taxpayer met the ALP. Notwithstanding the non-comparability problem (e.g. for value chain issues), while databases are fairly available in the US and Canada and various European countries, there is generally a huge lack of comparable data for transfer pricing purposes in other OECD countries and, even more importantly, in transition and emerging countries (China,India,Malaysia, Brazil, Russia), let aside the situation in developing countries.

Answer 1

部署profit-based TPM(例句。 图、相媲美的利润及利润的方法,采用分裂方法)的利润水平指标(如资本回报率或者某些财务比率)和判定一个营利性的保证金范围”(四分位距为通常的一只手臂的长度)识别的comparables一直试图避开这些缺点的高山。Profit-based TPMs比较利润率的测试方(关联),有四分位距为相应的利润不相关的当事人。不是transaction-based边缘但是公司的利润被认为是其结果,transaction-based CPM转化成一种交易净收益率法(TNMM)如果测试方只起某一种关联方交易。一般来说,是否会是然后导出高山的间接通过
评估是否利润率的下降中测试聚会可与之媲美的基准范围。
像transaction-based TPMs,部署profit-based为一只手臂的长度TPMs的可用性测试是有限的,由类似的数据。 缺乏任何解决这个有限的可用类似的数据在国际背景下,纳税人和税务机关相当令人难以置信的资源来识别花的数据,或者发展相媲美的测试数据,以及有关当事人的保证金或其他利润水平指标以评估是否该纳税人会见了高山。尽管问题(例如non-comparability价值链问题),而数据库是相当可在美国和加拿大和欧洲各国,通常一个巨大的缺乏可比数据为转让定价目的在其他经合组织(OECD)国家,更重要的是,在过渡和新兴国家(中国、印度、马来西亚、巴西、俄罗斯),让一旁的局势的发展中国家。