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研究生:張博洋
研究生(外文):CHANG, PO-YANG
論文名稱:無形資產移轉訂價報告國際規範之改革-台商全球經營之因應
論文名稱(外文):The Reform of International Transfer Pricing Rules in respect of Intangibles - Taiwan Perspective
指導教授:吳必然吳必然引用關係
指導教授(外文):WU, PI-JAN
口試委員:吳必然李貴英鍾騏
口試委員(外文):WU, PI-JANLI, KUEI-YINGCHUNG, CHI
口試日期:2021-05-24
學位類別:碩士
校院名稱:東吳大學
系所名稱:法律學系
學門:法律學門
學類:一般法律學類
論文種類:學術論文
論文出版年:2021
畢業學年度:109
語文別:中文
論文頁數:119
中文關鍵詞:移轉訂價無形資產稅基侵蝕及利潤移轉歐盟國家補貼
外文關鍵詞:transfer pricingintangiblesbase erosion and profit shiftingBEPSEU state aids
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摘要:

本文的目的是為「台商從事無形資產移轉訂價規劃」提供策略。

近年許多大型科技業者以無形資產之移轉訂價來降低企業整體稅負。惟此舉導致歐美大國稅基流失及利潤移轉,其原享有的稅捐收益僅因一紙移轉訂價文件而流失。從而,歐美大國便鼓吹稅法改革。歐美大國藉由G7高峰會委託OECD提出BEPS方案(base erosion and profit shifting actions)。其中,對於無形資產移轉訂價法制之改革著墨尤深。對進行跨國經營之台商而言,無形資產之移轉訂價議題已是不可迴避之問題。

又歐盟不僅積極參與BEPS方案,更以其境內國家補貼規範作為施行BEPS方案的法律工具。自2013年起,歐盟執行委員會已對十餘家大型科技業者展開無形資產移轉訂價調查,諸如星巴克、蘋果電腦及亞馬遜均為此波稅務調查的對象。其間的博弈值得分析,並作為台商規劃無形資產移轉訂價之考量。

從而,本文將概覽國際間對無形資產移轉訂價法制提出之改革,再聚焦於歐盟執委會與星巴克、蘋果電腦及亞馬遜之案例。從國際視角審視無形資產移轉訂價制度的變革,再由案例出發探討細部法律議題。而論述架構將分為四,分別簡述移轉訂價之國際規範、探討該規範適用上之困境與國際間提出的解決方案、案例分析及結論。在探尋國際潮流,借鏡歐盟案例後,為台商提出一無形資產移轉訂價規劃的策略。

Abstract:

The core of this thesis is to provide Taiwanese firms with strategies for planning the transfer pricing regarding intangibles.

Many multinationals have used transfer pricing regarding intangibles to reduce their overall corporate tax burden in recent years. However, such transfer pricing had cause EU states and the USA to lose their tax revenue. As a result, they advocated tax reforms through the G7 summit, and the following were the OECD's BEPS actions (base erosion and profit shifting actions) actions. Therefore, the reform of transfer pricing regarding intangibles massively progressed. For Taiwanese firms, that is an unavoidable issue.

On the other hand, the EU uses its state aids regime as a legal tool to implement the BEPS action. Since 2013, the European Commission has launched an investigation into the transfer pricing regarding intangibles of more than ten multinationals, such as Starbucks, Apple, and Amazon. The commission's decisions and the EU General Court's judgments are worthy of analysis and essential for Taiwanese firms to transfer pricing planning regarding intangible.

This thesis will overview the international reforms of the transfer pricing regime regarding intangibles and then focus on the cases between the European Commission and Starbucks, Apple, and Amazon.

There are four parts to this thesis. Respectively describes the international norms of transfer pricing and discusses the difficulties in transfer pricing regarding intangibles, analyzes cases, and draws conclusions. After exploring the international trend and the EU cases, this thesis proposes strategies for Taiwanese firms to transfer pricing planning regarding intangibles.

論文目次:

第一章 緒論 1
第一節 研究動機 1
第二節 研究目的 3
第三節 研究方法 3
第一目 文獻探討法 3
第二目 歸納法 3
第三目 演繹法 3
第四目 案例分析法 4
第四節 文獻回顧 4

第二章 移轉訂價報告之國際規範 7
第一節 國際稅法之基本架構 7
第一目 國際稅法之概念 7
第二目 租稅協定之概念 9
第一款 租稅協定之目的 9
第二款 租稅協定之架構及內容 10
第三款 租稅協定之解釋 12
一 國際條約法之解釋原則 12
二 租稅協定解釋之爭議 13
第二節 OECD租稅協定範本第9條之意義及適用 16
第一目 OECD租稅協定範本第9條之概念 16
第二目 OECD租稅協定範本第9條之目的 20
第一款 消除經濟上重複課稅 20
第二款 避免國家恣意調整利潤 22
第三目 OECD租稅協定範本第9條之適用 22
第一款 OECD租稅協定範本第9條第1項之適用 22
一 適用要件 23
二 移轉訂價方法 30
三 利潤調整 35
第二款 OECD租稅協定範本第9條第2項之適用 36
一 適用要件 36
二 對應調整之實施 37
第三款 OECD租稅協定範本第9條與國內移轉訂價法制之關係 39
第四款 OECD租稅協定範本第9條與租稅協定其他條款之異同 40
一 與OECD租稅協定範本第7條 40
二 與OECD租稅協定範本第11條及第12條 42
第三節 成本分攤協議 42
第四節 預先訂價協議 44
第一目 預先訂價協議之概念 44
第二目 預先訂價協議之分類 45
第三目 協商進行與事後監督機制 46
第五節 小結 46

第三章 無形資產適用於移轉訂價報告國際規範之困境及解決方案 48
第一節 困境-跨國企業利用無形資產移轉訂價降低集團稅負 48
第一目 跨國企業分配無形資產利潤之模式 49
第二目 無形資產適用移轉訂價規範之主要問題 51
第二節 OECD提出之BEPS方案 52
第一目 釐清移轉訂價法制之無形資產定義 53
第一款 重新界定無形資產 53
第二款 重新分類無形資產 56
第二目 重塑無形資產之常規交易原則 57
第一款 提出無形資產之常規交易原則適用架構 57
一 強調風險之控制能力 61
二 風險之實質控制力及財務能力 62
三 風險分析之模式 63
第二款 提升可比較未受控價格法之地位 66
第三目 修正成本分攤協議 67
第一款 限制成本貢獻協議參與者之資格 67
第二款 限縮僅從事融資功能者所得享有之利潤 68
第三款 增加衡平支付義務 68
第四目 肯認評價方法作為難以評價無形資產之移轉訂價方法 69
第三節 小結 70

第四章 BEPS第8-10號方案實例-歐盟國家補貼規範之案例分析 72
第一節 歐盟國家補貼規範與移轉訂價制度之交會 72
第一目 歐盟國家補貼規範之概覽 72
第一款 基本概念 72
第二款 審查程序 73
第三款 救濟途徑 75
第四款 實體要件 76
一 適用主體 76
二 獲取利益 76
三 特定性 77
四 扭曲市場競爭 78
第二目 歐盟國家補貼規範與移轉訂價規範之關係 78
第一款 歐盟稅制整合之背景及模式 78
第二款 稅務預先核釋及國家違法補貼之認定 81
一 以稅捐手段授予利益 81
二 特定性之判斷 81
第二節 案例分析 83
第一目 荷蘭補貼星巴克案 84
第一款 本件事實及爭點 84
第二款 歐盟普通法院之判決 86
第三款 本件分析及評論 89
第二目 愛爾蘭補貼蘋果案 91
第一款 本件事實及爭點 91
第二款 歐盟普通法院之判決 93
第三款 本件分析及評論 94
第三目 盧森堡補貼亞馬遜案 96
第一款 本件事實及爭點 96
第二款 本件分析及評論 99
第三節 小結 100

第五章 台商從事跨境無形資產受控交易之相關注意要點 101
第一節 釐清當地國對無形資產之定義及企業是否控制特定無形資產 101
第二節 移轉訂價安排、無形資產DEMPE與承擔風險者須一致 102
第三節 調整成本分攤協議參與者之貢獻程度 103
第四節 與歐盟會員國締結預先訂價協議時應衡量之利弊 103
第五節 BEPS第8-10號方案後企業面臨之稅務風險 105
參考文獻… 107

論文參考文獻:

壹、英文文獻(依字母順序)

一、專書
1.Avi-Yonah, R., Sartori, N., & Marian, O. (2010). Global Perspectives on Income Taxation Law. Oxford University Press.
2.Becker, J., Reimer, E., & Rust, A. (2015). Klaus Vogel on Double Taxation Conventions. Kluwer Law International.
3.Dörr, O., & Schmalenbach, K. (2011). Vienna Convention on the Law of Treaties. Springer.
4.Hancher, L., Landesr, V., Jones, C. EU Energy Law Volume II - Competition Law and Energy Markets (2010), Claeys & Casteels.
5.Hancher, L., Ottervanger, T., & Slot, P. J. (2012). EU State Aids. Sweet & Maxwell.
6.Isabelle, R. (2016). State Aid Law and Business Taxation. Springer.
7.Kobetsky, M. (2011). International Taxation of Permanent Establishments: Principles and Policy. Cambridge University Press.
8.Lang, M. (2014). Introduction to the Law of Double Taxation Conventions. Linde Verlag GmbH.
9.Lang, M., Pistone, P., Schuch, J., & Staringer, C. (Eds.). (2018). Introduction to European Tax Law on Direct Taxation. Linde Verlag GmbH.
10.Monsenego, J. (2015). Introduction to Transfer Pricing. Kluwer Law International.
11.Robert Feinschreiber & Margaret Kent (2012). Transfer Pricing Handbook: Guidance for the OECD Regulations. John Wiley & Sons, Inc.
12.Terra, B. J., & Wattèl, P. J. (2012). European Tax Law. Wolters Kluwer Law & Business.

二、期刊
1.Andrus, J., & Oosterhuis, P. (2017). Transfer Pricing after BEPS: Where are we and Where Should We Be Going. Taxes.
2.Avi-Yonah, R. S. (1995). The Rise and Fall of Arm's Length: A Study in the Evolution of US International Taxation. Va. Tax Rev., 15, 89.
3.Avi-Yonah, R. S. (2004). International Tax as International Law. U of Michigan Law, Public Law Research Paper, 62; Avi-Yonah, R. S. (2007).
4.Avi-Yonah, R. S. (2007). Double Tax Treaties: an Introduction. Available at SSRN 1048441.
5.Avi-Yonah, R. S. (2019). Does Customary International Tax Law Exist?, 10. Available at SSRN 3382203.
6.Avi-Yonah, R. S., & Xu, H. (2016). Evaluating BEPS: A Reconsideration of the Benefits Principle and Proposal for UN Oversight. Harv. Bus. L. Rev., 6, 185, 227.
7.Avi-Yonah, R. S.; Clausing, K. A.; Durst, M. C. (2009). Allocating Business Profits for Tax Purposes: Proposal to Adopt Formulary Profit Split. Florida Tax Review, 9(5).
8.Becker, J., & Englisch, J. (2019). Taxing Where Value Is Created: What’s User Involvement Got to Do with It?. Intertax, 47(2).
9.Brauner, Y. (2008). Value in the Eye of the Beholder: The Valuation of Intangibles for Transfer Pricing Purposes. Virginia Tax Review, 28(1).
10.Brauner, Y. (2010). Cost Sharing and the Acrobatics of Arm’s Length Taxation. Intertax, 38(11), 556.
11.Brauner, Y. B. (2014). BEPS: An Interim Evaluation’. World Tax Journal, 6(1), 10-39.
12.Brauner, Y. (2014). What the BEPS?. Fla. Tax Rev., 16, 55, 100.
13.Fleming Jr, J. C., Peroni, R. J., & Shay, S. E. (2001). Fairness in International Taxation: the Ability-To-Pay Case for Taxing Worldwide Income. Fla. Tax Rev., 5, 299.
14.González, S. M. (2017). State Aid, Tax Competition and BEPS: Comments on the European Commission's Decisions on Transfer Pricing Rulings. University of Leicester School of Law Research Paper.
15.Gormsen, L. L. (2017). State Aid and Direct Taxation and the Big Eruption Between the US and the EU. The Antitrust Bulletin, 62(2) 348-366.
16.Gravelle, J. (2010). Tax havens: International Tax Avoidance and Evasion. Congressional Research Service US.
17.Jones, J. F. A. (2009). Understanding the OECD Model Tax Convention: The Lesson of History. Fla. Tax Rev., 10.
18.Kysar, R. M. (2019). Unraveling the Tax Treaty. Minn. L. Rev., 104, 1755.
19.Lang, M. (2013). The Interpretation of Tax Treaties and Authentic Languages. In Essays on Tax Treaties. A Tribute to David A. Ward.
20.Lang, M., & Brugger, F. (2008). The role of the OECD Commentary in Tax Treaty Interpretation. Austl. Tax F.
21.Lovdahl Gormsen, L. (2016). EU State Aid Law and Transfer Pricing: A Critical Introduction to a New Saga. Journal of European Competition Law & Practice, 7(6), 369-382.
22.Mason, R. (2019). Implications of the Rulings in Starbucks And Fiat for the Apple State Aid Case. Tax Notes Federal, 93.
23.Mason, R. (2020). The Transformation of International Tax. American Journal of International Law, 114(3).
24.Nogueira, R. B. (2007). Manual on Effective Mutual Agreement Procedures–MEMAP.
25.Pressman, M. (2018). The Ability to Pay in Tax Law: Clarifying the Concept's Egalitarian and Utilitarian Justifications and the Interactions between the Two. NYUJ Legis. & Pub. Pol'y, 21, 149
26.Schön, W. (2013). Transfer pricing, the Arm’S Length Standard and European Union Law. In Allocating Taxing Powers within the European Union, 75 Springer, Berlin, Heidelberg.
27.Schön, W. (2015). Transfer Pricing Issues of BEPS in the Light of EU Law. Reprinted from British Tax Review (BTR).
28.Winterhalder, J. (2015). Disclosure on Intercompany Agreements under BEPS. Int'l Tax Rev., 26, 20.
29.Wittendorff, J. (2010). Transfer Pricing and the Arm's Length Principle in International Tax Law (Vol. 35). Kluwer Law International BV.

三、案例
1.Amazon.Com, Inc. v. Comm'r, 148 T.C. No. 8, (U.S.T.C. Mar. 23, 2017)
2.Case T-4705/04 Bouygues SA v Commission of the European Communities [2007] E.C.R II-2097 CFI.
3.Case T-760/15 and T-636/16 Kingdom of the Netherlands and Others v European Commission [2019] OJ 2017 L 83, p. 38.
4.Cases T-778/16 and T-892/16 Ireland and Others v European Commission [2020] OJ 2017 L 187, p. 1.
5.State aid SA.38374 (2014/C ex 2014/NN) implemented by the Netherlands to Starbucks Commission Decision (EU) 2017/502 [2015], OJ L 83, 29.3.2017, p. 38–115.
6.State aid SA.38373 (2014/C) (ex 2014/NN) (ex 2014/CP) implemented by Ireland to Apple (EU) 2017/1283 [2017] OJ L 187, 19.7.2017, p. 1–110.
7.State aid SA.38944 (2014/C) (ex 2014/NN) implemented by Luxembourg to Amazon Commission Decision (EU) 2018/859 [2017] OJ L 153, 15.6.2018, p. 1–142.
8.Veritas Software Corp. v. Comm'r of Internal Revenue. United States Tax Court. Dec 10, 2009. 133 T.C. 297 (U.S.T.C. 2009).

四、官方文件及出版物
1.Committee On Homeland Security And Governmental Affairs of The U.S. Senate, 2012. Offshore Profit Shifting And The U.S. Tax Code—Part 1 (Microsoft And Hewlett–Packard). U.S. Government Printing Office.
2.Dept. Of Economic, Social Affairs Staff, Nations Unies. Département Des Affaires Économiques Et Sociales, & United Nations. Department of International Economic. (2001). United Nations Model Double Taxation Convention Between Developed And Developing Countries (Vol. 21). United Nations Publications.
3.Treasury, U. S. (2006). Technical Explanation of United States Model Income Tax Convention. Washington: Government Printing Office.
4.UN. (2017). United Nations Practical Manual on Transfer Pricing for Developing Countries. UN.
5.WIPO (2017). World Intellectual Property Report 2017: Intangible Capital in Global Value Chains. Geneva: World Intellectual Property Organization.

貳、中文文獻(依筆畫順序)

一、專書
1.陳清秀,國際稅法,3 版,元照,2018 年。
2.陳敏,稅法總論,1版,自版,2019年。

二、期刊
1.邱晨,歐盟稅法上「禁止國家補貼原則」在直接稅之適用─以歐盟法院之實踐為中心,臺北大學法學論叢,第115期,2020年9月,頁1-59。
2.陳衍任,無形資產移轉訂價新趨勢,稅務旬刊,第 2293 期,2015 年 6 月,頁 22-26;第 2296 期,2015 年7 月,頁 13-19;第 2299 期,2015 年 8 月,頁 30-34。
3.陳衍任,跨國關係企業共同研發的成本分攤-國際發展趨勢析論,稅務旬刊,第 2308期,2015 年 11 月,頁 19-25;第 2311 期,2015 年 12 月,頁 10-16。
4.陳衍任,跨國企業在歐盟稅制改革下面臨的挑戰-談歐盟法上的「禁止國家補貼原則」及其稅制改革方案,稅務旬刊,第 2344 期,2016 年 11 月,頁 26-31;第 2347期,2016 年 12 月,頁 25-32;第 2350 期,2017 年 1 月,頁 37-44。
5.陳衍任,無形資產移轉訂價的新規則-BEPS 第 8-10 號行動方案評析及後續觀察,興大法學,第 26 期,2019 年 11 月,頁 267-316。
6.黃源浩,法國稅法中的移轉訂價交易,臺大法學論叢,第38卷第2期,頁371至455。

三、官方文件及出版物
1.財政部96/12/18台財稅字第09604556570號函
2.最高行政法院103年度判字第676號判決。

參、網路資源
1.European Communities, Acts adopted pursuant to Title VI of the Treaty on European Union with the adjustment of profits of associated enterprises, 16 July 1999, C 202, 1999/C 202/01, available at: https://eur-lex.europa.eu/legal-content/en/ALL/?uri=OJ%3AC%3A1999%3A202%3ATOC.
2.A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action 17 June 2015 available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52015DC0302.
3.European Union, Consolidated version of the Treaty on the Functioning of the European Union, 26 October 2012, OJ L. 326/47-326/390; 26.10.2012, available at: https://www.refworld.org/docid/52303e8d4.html.
4.European Union, On tax rulings and other measures similar in nature or effect (2015/2066(INI)), 5 Novermber 2015, available at: https://www.europarl.europa.eu/doceo/document/A-8-2015-0317_EN.html.
5.European Union, Treaty Establishing the European Community (Consolidated Version), Rome Treaty, 25 March 1957, available at: https://www.refworld.org/docid/3ae6b39c0.html.
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7.Meeting of the Council At Ministerial Level, 29-30 May 2013 Declaration on Base Erosion and Profit Shifting (Adopted at the Council Meeting at Ministerial Level on 29 May 2013) available at: http://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=C/MIN%282013%2922/FINAL&docLanguage=En.
8.OECD (2015), Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264241244-en.
9.OECD (2015), Explanatory Statement, OECD/G20 Base Erosion and Profit Shifting Project, OECD.www.oecd.org/tax/beps-explanatory-statement-2015.pdf.
10.OECD (2017), Model Tax Convention on Income and on Capital: Condensed Version 2017, OECD Publishing. http://dx.doi.org/10.1787/mtc_cond-2017-en.
11.OECD (2017), OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2017, OECD Publishing, Paris, https://doi.org/10.1787/tpg-2017-en.
12.Speech by Ms Vestager - 4th April - Taxe 2 Committee "check against delivery" available at: https://www.europarl.europa.eu/cmsdata/99649/Vestager_Speaking%20Points%20TAXE%204%20April%20NEW.pdf.
13.The European Commission’s Recent State Aid Investigations of Transfer Pricing Rulings, U.S. Department of the Treasury White Paper, 24 August 2016 available at: https://www.treasury.gov/resource-center/tax-policy/treaties/documents/white-paper-state-aid.pdf.
14.張宗銘、周宗慶,Deloitte稅務專欄-重新思考預先訂價協議https://www.chinatimes.com/newspapers/20191015000291-260205?chdtv.

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