查詢結果分析
來源資料
頁籤選單縮合
題 名 | 跨國企業移轉訂價避稅態樣研析=An Analysis of Multinational Companies' Tax Avoidance Patterns in Using Transfer Pricing |
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作 者 | 李淑貞; 劉亞秋; | 書刊名 | 臺灣企業績效學刊 |
卷 期 | 6:2 2013.06[民102.06] |
頁 次 | 頁195-212 |
分類號 | 567.01 |
關鍵詞 | 移轉訂價; 避稅態樣; 反避稅規範; 租稅規劃; Transfer pricing; Tax avoidance patterns; Anti-tax avoidance regulation; Tax planning; |
語 文 | 中文(Chinese) |
中文摘要 | 過去有關移轉訂價之文獻,大多是針對跨國企業使用移轉訂價的動機及租稅誘因進行分析探討,甚少有在稅務機關查核案例方面作著墨。本研究重視稅務機關的觀點,探討其自2005年實施營利事業所得稅移轉訂價查核以來之查核步驟及查核重點,分析實務案例來瞭解跨國企業避稅態樣。研究發現,跨國企業在關係企業間,有關有形資產的移轉、資金的使用、服務的提供及無形資產的移轉或使用上,如有收入或費用未符合常規交易或未作合理分攤,涉及不當避稅,均容易成為移轉訂價調整補稅的對象,本研究亦發現,移轉訂價的發展不僅與租稅協定越來越密切,更與其他反避稅規範息息相關。研究結論提供跨國企業租稅規劃建議,以降低其稅務風險,並從稅務行政的觀點,提出增修法令之建議,以避免雙重課稅並減少徵納雙方之稅務爭訟。 |
英文摘要 | Most studies about transfer pricing focus on investigating multinational companies' transfer pricing applied motivations and tax incentives. This study emphasizes on tax authorities' perspectives to investigate profit-seeking enterprise income tax audits since 2005, and to understand multinational companies' tax avoidance patterns. Results show that multinational companies might pay supplemental tax in transfer pricing if incomes and expenses in offered services, tangible/ intangible assets, funds transfers and utilizations met a non-arm's length transaction, or companies allocated non-reasonably in involving improper tax avoidances between affiliated companies. Transfer pricing development is related closely to tax treaty and anti-tax avoidance regulations. Conclusions provide some suggestions on multinational company tax planning for reducing tax risk; also propose amendments to double taxation avoidance and tax litigation in the perspective of tax administration. |
本系統中英文摘要資訊取自各篇刊載內容。