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題名 | 租稅天堂、不合常規交易與行政程序之瑕疵補正--評最高行政法院九十六年度判字第一三六九號判決=Tax Paradises, No-Arm's Length Transfer and the Regularization to Administrative Procedural Defects: A Commentary on the Supreme Administrative Court Judgment of Case Y96 Pan-Chi No. 1369 |
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作者 | 黃源浩; Huang, Yuan-hao; |
期刊 | 法學新論 |
出版日期 | 20090400 |
卷期 | 9 2009.04[民98.04] |
頁次 | 頁85-114 |
分類號 | 567.01 |
語文 | chi |
關鍵詞 | 稅法; 租稅天堂; 不合常規交易; 程序瑕疵補正; 防禦權; 程序突襲; Tax law; Tax paradises; No-arm's length transfer; Regularization to procedural defects; Right of defense; Procedural raid; |
中文摘要 | 隨著全球化之進程,稅法制度所面臨之挑戰日益嚴峻。納稅義務人透過設籍於租稅天堂之關係企業,間接移轉其應稅利益於內國稅捐管轄權所不及之境外,早已成為各國稅制所不能忽視之問題。最高行政法院於九十六年度判字第一三六九號判決中,直接對納稅義務人與租?天堂之關係企業間有所交易予以稅法上之評價,認為構成所得稅法第四三條之一所規定之不合常規交易。然而稅法制度牽一髮動全身,此等評價之賦予,不僅為所得稅法之適用問題,於該案中更直接涉及稅捐稽徵法與行政程序法之適用關係。本文乃由所得稅法第四三條之一規定出發,探討此等問題於臺灣法制中造成之疑難,期能為未來相類問題之解決,提供若干深入思考之基礎。 |
英文摘要 | Accompanying the development of globalization, tax law systems face even more critical challenges. Taxpayers' exploitation of registering their related companies in tax havens in order to indirectly transfer their taxable profit to a country which is out of the jurisdiction of their original nationlity’s country has already raised concerns among various internationals juridictions. In the Judgment of Case Y96 Pan-Chi No. 1369, the Supreme Administrative Court took its position with respect to the evaluation, from a tax law perspective, of the transactions between taxpayers and their related companies located in tax paradise and conceived such transactions constituting the no-arm's length transfer provided in Article 43-1 of the Income Tax Act. While a slight movement of a part of the tax law system may move, the whole system, the above said evaluation does not only involve the application of Income Tax Act but also directly involves the interaction between the applications of Tax Collection Act and Administrative Procedure Act. This Article, taking the content of Article 43-1 of the Income Tax Act as a starting point, surveys the contradictions and difficulties caused by this issue to Taiwan's legal system. The Writer expects this Article will provide some insights for further discussion seeking solutions for such problem. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。