would be useful to draft the OECD Model Agreement for those countries that are able and wish to engage in this type of co-operation. On 23 July 1992, the Council of the OECD made a recommendation to member countries to use this Model Agreement, which provides guidelines on the legal and practical aspects of this form of co-operation.
將有助於為那些能夠並希望參與此類合作的國家起草經合組織示範協定。1992 年 7 月 23 日，經合組織理事會向成員國建議使用該協定範本，該協定範本為這種合作形式的法律和實踐方面提供了指導方針。
4.94. With the increasing internationalisation of trade and business and the complexity of transactions of MNEs, transfer pricing issues have become more and more important. Simultaneous tax examinations can alleviate the difficulties experienced by both taxpayers and tax administrations connected with the transfer pricing of MNEs. A greater use of simultaneous tax examinations is therefore recommended in the examination of transfer pricing cases and to facilitate exchange of information and the operation of mutual agreement procedures. In a simultaneous examination, if a reassessment is made, both jurisdictions involved should endeavour to reach a result that avoids double taxation for the MNE group.
4.94. 隨著貿易和商業的日益國際化，以及跨國企業交易的複雜性，轉讓定價問題變得越來越重要。同步稅務審查可以緩解納稅人和稅務機關在跨國企業轉讓定價方面遇到的困難。因此，建議在審查轉讓定價案件時更多地使用同步稅務審查，並促進資訊交換和相互協定程序的運作。在同時審查中，如果進行重新評估，所涉及的兩個司法管轄區都應努力達到避免跨國企業集團雙重徵稅的結果。

4.95. Applying the arm’s length principle can be a resource-intensive process. It may impose a heavy administrative burden on taxpayers and tax administrations that can be exacerbated by both complex rules and resulting compliance demands. These facts have led OECD member countries to consider whether and when safe harbour rules would be appropriate in the transfer pricing area.
4.95. 應用公平交易原則可能是一個資源密集型過程。它可能會給納稅人和稅務機關帶來沉重的行政負擔，複雜的規則和由此產生的合規要求可能會加劇這種負擔。這些事實促使經合組織成員國考慮安全港規則是否以及何時適合轉讓定價領域。
4.96. When these Guidelines were adopted in 1995, the view expressed regarding safe harbour rules was generally negative. It was suggested that while safe harbours could simplify transfer pricing compliance and administration, safe harbour rules may raise fundamental problems that could potentially have perverse effects on the pricing decisions of enterprises engaged in controlled transactions. It was suggested that unilateral safe harbours may have a negative impact on the tax revenues of the jurisdiction implementing the safe harbour, as well as on the tax revenues of jurisdictions whose associated enterprises engage in controlled transactions with taxpayers electing a safe harbour. It was further suggested that safe harbours may not be compatible with the arm’s length principle. Therefore, it was concluded that transfer pricing safe harbours are not generally advisable, and consequently the use of safe harbours was not recommended.
4.96. 當這些指引在1995年通過時，對安全港規則所表達的看法普遍是負面的。有人認為，雖然安全港可以簡化轉讓定價的合規性和管理，但安全港規則可能會引發根本性問題，這些問題可能會對從事受控交易的企業的定價決策產生不利影響。有人認為，單邊安全港可能會對實施安全港的司法管轄區的稅收產生負面影響，以及對其關聯企業與選擇安全港的納稅人進行受控交易的司法管轄區的稅收產生負面影響。有人進一步指出，安全港可能與公平交易原則不相容。因此，得出的結論是，轉讓定價安全港通常不可取，因此不建議使用安全港。
4.97. Despite these generally negative conclusions, a number of jurisdictions have adopted safe harbour rules. Those rules have generally been applied to smaller taxpayers and/or less complex transactions. They are generally evaluated favourably by both tax administrations and taxpayers, who indicate
4.97. 儘管這些結論普遍是負面的，但一些司法管轄區已經採用了安全港規則。這些規則通常適用於較小的納稅人和/或不太複雜的交易。稅務機關和納稅人通常對他們給予好評，他們表示
that the benefits of safe harbours outweigh the related concerns when such rules are carefully targeted and prescribed and when efforts are made to avoid the problems that could arise from poorly considered safe harbour regimes.
當這些規則被仔細地針對和規定，並努力避免因考慮不周的安全港制度而可能出現的問題時，安全港的好處大於相關擔憂。
4.98. The appropriateness of safe harbours can be expected to be most apparent when they are directed at taxpayers and/or transactions which involve low transfer pricing risks and when they are adopted on a bilateral or multilateral basis. It should be recognised that a safe harbour provision does not bind or limit in any way any tax administration other than the tax administration that has expressly adopted the safe harbour.
4.98. 當安全港針對納稅人和/或涉及低轉讓定價風險的交易時，以及當它們被雙邊或多邊採用時，可以預期安全港的適當性最為明顯。應該認識到，安全港條款不以任何方式約束或限制除明確採用安全港的稅務管理部門以外的任何稅務管理部門。
4.99. Although safe harbours primarily benefit taxpayers, by providing for a more optimal use of resources, they can benefit tax administrations as well. Tax administrations can shift audit and examination resources from smaller taxpayers and less complex transactions (which may typically be resolved in practice on a consistent basis as to both transfer pricing methodology and actual results) to more complex, higher-risk cases. At the same time, taxpayers can price eligible transactions and file their tax returns with more certainty and with lower compliance burdens. However, the design of safe harbours requires careful attention to concerns about the degree of approximation to arm’s length prices that would be permitted in determining transfer prices under safe harbour rules for eligible taxpayers, the potential for creating inappropriate tax planning opportunities including double non-taxation of income, equitable treatment of similarly situated taxpayers, and the potential for double taxation resulting from the possible incompatibility of the safe harbours with the arm’s length principle or with the practices of other jurisdictions.
4.99. 雖然安全港主要使納稅人受益，但通過提供更優化的資源利用，它們也可以使稅務機關受益。稅務機關可以將審計和審查資源從較小的納稅人和不太複雜的交易（在實踐中通常可以在轉讓定價方法和實際結果方面保持一致的基礎上解決）轉移到更複雜、風險更高的案件中。同時，納稅人可以更確定地為符合條件的交易定價並提交納稅申報表，並減輕合規負擔。然而，安全港的設計需要仔細注意以下問題：根據安全港規則為符合條件的納稅人確定轉讓價格時允許的公平交易價格的近似程度、創造不適當的稅收籌劃機會的可能性，包括對收入進行雙重不徵稅、公平對待處境相似的納稅人，以及由於安全港可能不相容而導致的雙重徵稅的可能性採用獨立交易原則或其他司法管轄區做法的港口。
4.100. The following discussion considers the benefits of, and concerns regarding, safe harbour provisions and provides guidance regarding the circumstances in which safe harbours may be applied in a transfer pricing system based on the arm’s length principle.
4.100. 以下討論考慮了安全港條款的好處和擔憂，並就基於公平交易原則的轉讓定價體系中可以適用安全港的情況提供了指導。

4.101. Some of the difficulties that arise in applying the arm’s length principle may be avoided by providing circumstances in which eligible taxpayers may elect to follow a simple set of prescribed transfer pricing rules in connection with clearly and carefully defined transactions, or may be exempted from the application of the general transfer pricing rules. In the former case, prices established under such rules would be automatically accepted by the tax administrations that have expressly adopted such rules. These elective provisions are often referred to as “safe harbours”.
4.101. 適用公平交易原則時出現的一些困難，可以通過提供以下情況來避免：符合條件的納稅人可以選擇遵循一套與明確和仔細定義的交易相關的簡單規定的轉讓定價規則，或者可以免除一般轉讓定價規則的適用。在前一種情況下，根據此類規則確定的價格將自動被明確採用此類規則的稅務機關接受。這些選擇性條款通常被稱為「安全港」。。
4.102. A safe harbour in a transfer pricing regime is a provision that applies to a defined category of taxpayers or transactions and that relieves eligible taxpayers from certain obligations otherwise imposed by a jurisdiction’s
4.102. 轉讓定價制度中的安全港是指適用於特定類別的納稅人或交易的規定，它免除了符合條件的納稅人履行司法管轄區
general transfer pricing rules. A safe harbour substitutes simpler obligations for those under the general transfer pricing regime. Such a provision could, for example, allow taxpayers to establish transfer prices in a specific way, e.g. by applying a simplified transfer pricing approach provided by the tax administration. Alternatively, a safe harbour could exempt a defined category of taxpayers or transactions from the application of all or part of the general transfer pricing rules. Often, eligible taxpayers complying with the safe harbour provision will be relieved from burdensome compliance obligations, including some or all associated transfer pricing documentation requirements.
一般轉讓定價規則。安全港取代了一般轉讓定價制度下的更簡單的義務。例如，此類規定可以允許納稅人以特定方式確定轉讓價格，例如，通過應用稅務機關提供的簡化轉讓定價方法。或者，安全港可以免除特定類別的納稅人或交易的全部或部分一般轉讓定價規則的適用。通常，遵守安全港條款的符合條件的納稅人將免除繁重的合規義務，包括部分或全部相關的轉讓定價檔要求。
4.103. For purposes of the discussion in this Section, safe harbours do not include administrative simplification measures which do not directly involve determination of arm’s length prices, e.g. simplified, or exemption from, documentation requirements (in the absence of a pricing determination), and procedures whereby a tax administration and a taxpayer agree on transfer pricing in advance of the controlled transactions (advance pricing arrangements), which are discussed in Section F of this chapter. The discussion in this section also does not extend to tax provisions designed to prevent “excessive” debt in a foreign subsidiary (“thin capitalisation” rules).
4.103. 就本節討論而言，安全港不包括不直接涉及公平交易價格確定的行政簡化措施，例如簡化或豁免檔要求（在沒有定價確定的情況下），以及稅務機關和納稅人在受控交易之前就轉讓定價達成一致的程式（預約定價安排）， 這將在本章的 F 節中討論。本節的討論也不延伸到旨在防止外國子公司“過度”債務的稅收規定（“資本弱化”規則）。
4.104. Although they would not fully meet the foregoing description of a safe harbour, it may be the case that some jurisdictions adopt other administrative simplification measures that use presumptions to realise some of the benefits discussed in this Section. For example, a rebuttable presumption might be established under which a mandatory pricing target would be established by a tax authority, subject to a taxpayer’s right to demonstrate that its transfer price is consistent with the arm’s length principle. Under such a system, it would be essential that the taxpayer does not bear a higher burden to demonstrate its price is consistent with the arm’s length principle than it would if no such system were in place. In any such system, it would be essential to permit resolution of cases of double taxation arising from application of the mandatory presumption through the mutual agreement process.
4.104. 儘管它們不能完全滿足上述對安全港的描述，但一些司法管轄區可能會採取其他行政簡化措施，使用推定來實現本節討論的一些好處。例如，可以建立一個可反駁的推定，根據該推定，稅務機關將建立一個強制性定價目標，但納稅人有權證明其轉讓價格符合公平交易原則。在這樣的制度下，納稅人在證明其價格符合公平交易原則方面所承擔的責任不能比沒有這種制度的情況下承擔更高的責任。在任何此類系統中，必須允許通過相互協定程序解決因適用強制性推定而引起的雙重徵稅案件。

4.105. The basic benefits of safe harbours are as follows:
4.105. 安全港的基本好處如下：