《BEPS第10项行动计划：关于在全球价值链背景下运用利润分割法的讨论稿四》中英.docxVIP

BEPS 第 10 项行动计划：关于在全球价值链背景下运用利润分割法的讨论稿（四） 》（中英） DISCUSSION DRAFT ON THE USEOF PROFIT SPLITS IN THE CONTEXT OF GLOBAL VALUE CHAINS BEPS 第 10 项行动计划：关于在全球价值链背景下运用利润分割法的讨论稿（四） 》（中英） （不含附件部分）翻译：李敦峰 (续 ) Aligning taxation with value creation 确保课税与价值创造相匹配 33.The BEPS Action Plan has as one of its three pillars ensuring that taxation isaligned with substance, and Action 10 covering profit splits falls under theheading of assuring that transfer pricing outcomes are in line with valuecreation. The Plan notes t hat “ the rules should be improved to put moreemphasis on value creation in highly integrated