抽象的議論に終始しないためには
２日間にわたって、イファの議論を聞いてきましたが、多国籍企業の税務マネージメントと政府の関わり等抽象的議論が多いことには閉口しました。
１日目の最後のディスカッションのように、TPにおける無形資産、それも、焦点を絞った議論をしてくれると、各国との比較もできて有益かと思います。せっかくの無形資産の議論も、IHI事件のような特殊事情が絡む事例を持ち出されると、議論の収斂は難しいと感じました。
To move beyond abstract discussions
I have been listening to the IFA discussions for the past two days, but I was frankly disappointed by the preponderance of abstract talk regarding multinational tax management and government involvement.
I believe it would be far more productive to have focused discussions on specific topics, such as intangibles in Transfer Pricing (TP), like the discussion at the end of Day 1. This would allow for a more useful comparison between countries.
Furthermore, even when discussing intangibles, bringing up cases with highly unique circumstances—such as the IHI case—makes it difficult for the discussion to reach a meaningful consensus.
