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    Title: 無形資產對跨國企業操作利潤移轉之探討
    The Influence of Intangible Assets on the Profit Shifting of Multinational Corporations
    Authors: 廖晉祺
    Liao, Jin-Chi
    Contributors: 陳香梅
    Chen, Shinemay
    廖晉祺
    Liao, Jin-Chi
    Keywords: 無形資產
    利潤移轉
    移轉訂價
    跨國企業
    國際租稅
    Intangible assets
    Profit shifting
    Transfer pricing
    Multinational corporations
    International taxation
    Date: 2021
    Issue Date: 2021-08-04 16:02:42 (UTC+8)
    Abstract: 在過去有關無形資產移轉訂價的文獻中,多集中於探討無形資產對母公司利潤移轉行為的影響;探討無形資產對子公司利潤移轉的影響僅有二篇,且均是以第一層子公司 (subsidiaries) 作為研究對象。另外,目前國內文獻多集中於策略與制度法規的探討,尚無關於無形資產對跨國企業利潤轉移行為的實證研究。本文以 2001 年至2019 年臺灣上市公司之最終層關係企業的財務資料,探討跨國集團所持有的無形資產如何影響最終層關係企業利潤的移轉。藉由固定效果模型,本文證實台灣上市公司的最終層關係企業確實存在利潤移轉的行為,其利潤配置會顯著受地主國稅率影響,而此利潤移轉行為會因集團會計帳面無形資產與商譽的增加而增強,也會因地主國特別訂定無形資產相關的移轉訂價法規而削弱。
    The literature on transfer pricing of intangible assets, mostly focuses on the profit shifting behavior of the parent company. There are only two articles discussing the profit shifting behavior of the affiliates, and both of them are based on the first-tier affiliates (subsidiaries). In addition, the current Taiwan literature is mostly focused on the discussion of strategies and regulations, and there is no empirical research on the profit transfer behavior of intangible assets among multinational corporations. This article uses the financial data of the final-tier affiliates of Taiwan listed companies from 2001 to 2019 to explore how the intangible assets held by multinational corporations affect the profit shifting behavior of the final-tier affiliates. Using the fixed-effect model, this article confirms that the final-tier affiliates of Taiwan listed companies do have profit shifting behaviors, and their profit allocation will be significantly affected by the tax rate of the host country. This profit shifting behavior will be enhanced by the increase in the intangible assets and goodwill held by multinational corporations, and it will be weakened if the host country has special regulations on the transfer pricing of intangible assets.
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    Description: 碩士
    國立政治大學
    財政學系
    108255003
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108255003
    Data Type: thesis
    DOI: 10.6814/NCCU202100965
    Appears in Collections:[財政學系] 學位論文

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