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日本移転価格:研究開発体制と費用負担関係~(前半)

(約5分15秒)研究開発の体制は、将来のグループ内移転価格設定(収益配分)に、多大な影響を及ぼす可能性があります。そこで研究開発に係る体制や契約関係の整備を通じて、事業を効果的にサポートできるよう、移転価格税制や管理実務の観点で、検討すべき要点について簡潔に解説します。

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日本移転価格:研究開発体制と費用負担関係(前半)

北米サプライチェーンに関する税務論点

法人税、移転価格、関税、間接税等の税務論点について5分程度のショートビデオでわかりやすく解説します。アメリカ、メキシコ、カナダ、日本の取引上の税務論点を対象にしています。

関連コンテンツ

日本移転価格:研究開発体制と費用負担関係~(後半)

(約5分25秒)「研究開発体制と移転価格(前半)」で言及した、研究開発の業務委託形式やコストシェア等の3つの典型パターンについて、事業への影響や管理実務も踏まえ、パターン別にリスクの負担関係を踏まえたメリットやデメリット等について、ポイントを簡潔に解説します。

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Shigenori Iwaki
Managing Director, Economic Valuation Services, KPMG US
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Masashi Mori
International Business Advisory partner, KPMG Tax Corporation
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Masashi Mori

International Business Advisory partner, KPMG Tax Corporation

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