EU BEFITにおける対象

加盟国は、BEFITグループのメンバーとBEFITグループ外の関連企業との間の取引を通じて行われる以下の活動に対して、移転価格コンプライアンスの簡素化されたアプローチを適⽤するものとする。

（a）第2項に規定する、税務上の居住者であるか、または加盟国に恒久的施設の形で所在する低リスクの販売業者を通じて行われる流通活動。

（b）第3項に規定する受託製造業者を通じて行われる製造活動であって、その受託製造業者が税務上の居住者であるか、または加盟国に恒久的施設の形で所在している場合。

Member States shall subject the following activities, where these are performed through transactions between a BEFIT group member and an associated enterprise outside the BEFIT group, to a simplified approach to transfer pricing compliance:
(a) distribution activity where it is performed through a low-risk distributor, as described in paragraph 2, who is resident for tax purposes or situated in the form of a permanent establishment in a Member State.
(b) manufacturing activity where it is performed through a contract manufacturer, as described in paragraph 3, who is resident for tax purposes or situated in the form of a permanent establishment in a Member State.