{"id":1073,"date":"2018-03-20T21:50:40","date_gmt":"2018-03-20T20:50:40","guid":{"rendered":"https:\/\/novio.tax\/?p=1073"},"modified":"2025-02-19T19:32:57","modified_gmt":"2025-02-19T18:32:57","slug":"de-toerekening-van-locatiebesparingen-in-een-verrekenprijscontext","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/blogs\/de-toerekening-van-locatiebesparingen-in-een-verrekenprijscontext\/","title":{"rendered":"De toewijzing van locatiebesparingen in een transferprijscontext"},"content":{"rendered":"<div>\n<article>\n<div class=\"gradient\">\n<p>De kwestie van locatiebesparingen of locatiegebonden voordelen (\"LSA's\") is een belangrijk onderwerp op het gebied van verrekenprijzen en heeft in het algemeen betrekking op de vraag waar MNO's de eventuele extra winsten uit LSA's aan moeten toewijzen. Het is geen verrassing dat de opkomende landen (met name China en India) grote voorstanders zijn van het concept van LSA's, omdat extra winst die kan worden toegerekend aan LSA's meer belasting betekent voor het rechtsgebied waar die bedrijfsactiviteiten feitelijk plaatsvinden. Er moet echter worden opgemerkt dat LSA's niet alleen relevant zijn met betrekking tot opkomende markten, aangezien het een kwestie is waarmee rekening moet worden gehouden in een bredere verrekenprijscontext, zoals hierboven ge\u00efllustreerd met het voorbeeld van Duitsland.<\/p>\n<p>In deze blog gaan we dieper in op onze ervaringen met LSA's en de verschillende manieren om deze mee te nemen in de verrekenprijsanalyse, zodat de kans op acceptatie door de verschillende betrokken belastingdiensten toeneemt en zowel gedeeltelijke dubbele belasting als tijd- en middelenrovende MAP-procedures worden beperkt.<\/p>\n<\/div>\n<\/article>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Wanneer multinationale ondernemingen (\"MNO's\") een locatie kiezen om activiteiten op te zetten, moeten ze rekening houden met veel factoren, waaronder de lokale marktomstandigheden, het niveau van de productiekosten, de beschikbare infrastructuur en het politieke\/fiscale klimaat. We blijven een trend zien van de verplaatsing van productieactiviteiten met een laag risico naar China, Brazili\u00eb of India (d.w.z. de meer prominente opkomende markten, waar de arbeids- en productiekosten over het algemeen lager zijn dan in Nederland), evenals Duitsland, waar over het algemeen lagere investeringsuitgaven worden gedaan dan in Nederland.<\/p>","protected":false},"author":1,"featured_media":1074,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1073","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogs"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>The attribution of Location Savings in a transfer pricing context - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/blogs\/de-toerekening-van-locatiebesparingen-in-een-verrekenprijscontext\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The attribution of Location Savings in a transfer pricing context - NovioTax\" \/>\n<meta property=\"og:description\" content=\"When multinational companies (\u201cMNEs\u201d) choose a location to set up activities, they have to consider many factors, including among others local market circumstances, level of production expenditure, available infrastructure and the political\/tax climate. 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