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| Title: | 控股公司經濟實質營運發展策略之研究：以F個案公司為例
The Research on the Development Strategy of the Economic Substance Operation of the Holding Company: Taking the F Case Company as an Example |
| Authors: | 余鴻昇
Yu, Hung-Sheng |
| Contributors: | 陳明進
Chen, Ming-Chin
余鴻昇
Yu, Hung-Sheng |
| Keywords: | 控股公司
經濟實質營運法案
租稅天堂
共同申報準則
企業海外布局
發展策略
Holding companies
Economic Substantive Operation Act
International tax avoidance areas
Common Declaration Standards
Corporate overseas distribution
Development strategies |
| Date: | 2022 |
| Issue Date: | 2022-07-01 16:12:21 (UTC+8) |
| Abstract: | 本研究分析租稅天堂新規定下的共同申報標準(CRS)，以及租稅天堂經濟實質法案的實際內容及其影響，整合目前國內企業海外布局國際化的發展，聚焦於闡述將租稅天堂的新規定對國內企業海外布局所產生的影響。在借鏡國內企業F個案公司國際化發展經驗的基礎上，分析租稅天堂的新規定，對其所可能產生的影響，並透過實際的個案分析、企業架構辨識、風險評估等，使相關的影響更加具體化與簡單明瞭，以便於國內海外布局的企業，在國際經營時，得以借鏡其經驗，並從稅收的角度對企業國際化經營提出相關的策略及建議。
最後，整合海外布局的企業的實際個案為導向，以企業為主軸，在租稅天堂適用實質營運法案的新規定下，對國內企業的海外布局提出因應措施的策略。
在CRS法案執行資訊交換之後，F個案公司對相類似個案的比較，在F個案公司海外布局的過程之中，可能出現的經濟風險，對於F個案公司長遠的發展相當重要，企業需要從更高的決策高度來做綜合的考量。
在對F個案公司潛在的風險加以分析之後，本研究發現 CRS法案執行資訊交換和租稅天堂經濟實質法案執行之後，對F個案公司海外布局之國際化經營產生了相當程度的影響，F個案公司急需妥善地因應和篩選整體解決方案。這也可以給國內其他海外布局之企業提供經驗借鏡，在海外發展時，必須持續地提升稅收的風險意識，及時地就潛在的風險，加強溝通及動態彈性地調整。
This research analyzes the CRS common reporting standards set by the new regulations of international tax havens, and the specific content and impact of the tax haven’s economic substance law, and integrates the current development of the internationalization of domestic enterprises’ overseas layout, focusing on the new regulations on international tax havens. Explain the influence of domestic enterprises` overseas layout. On the basis of the international development experience of the domestic enterprise F case company, analyze the new regulations of international tax havens and their possible impact, and use actual case study, corporate structure identification, and risk assessment to make relevant impact is more specific and simple, so that domestic and overseas enterprises can learn from their experience when operating internationally. and put forward the relevant strategies and suggestions on the international operation of enterprises from the perspective of taxation.
Finally, based on the actual cases companies that integrate overseas layouts, with companies as the main axis, new regulations on international tax havens are set, and domestic companies’ overseas layouts propose strategies to respond.
After the implementation of the Information Exchange Act (CRS), the comparison of F case companies with the similar cases, the economic risks that may arise in the process of overseas layout of F case companies, are very important for the long-term development of F case companies. A higher decision-making height for comprehensive consideration.
After analyzing the potential risks of the F case company, this research finds that the implementation of the CRS information exchange and the tax haven economic substance act has had a considerable impact on the international operation of the F case company`s overseas layout, and the F case company needs urgently to proper respond and screen overall solutions accordingly. This can also provide the experience for other domestic and overseas enterprises to learn from. When developing overseas, they must improve heir tax risk awareness continuously, communicate potential risks in a timely manner, and adjust dynamically and flexibly. |
| Reference: | 一、中文文獻
1.毛琬嬌、侯利勇，(2019)。屬維爾京群島新法案的影響及應對。中國石油企業，（4）:72-74。
2.任毅，(2016)。離岸公司國際避稅模式及我國策略研究。雲南財經大學，28-33。
3.屈麗麗，(2020)。BVI 群島：“離岸天堂” 避險效用不再。寧波經濟，43-44。
4.張巍、黃瑩，(2012)。國際避稅地、CFC 法規與中國經濟。稅務研究，(9):53-56。
5.郭月梅，(2016)。國內改善避稅地監管的路徑篩選。稅務研究，(10）:64-69。
6.蔡偉年、鄧依雯，(2019)。避稅天堂修法：英屬維京群島和開曼群島的經濟實質探討。國際稅收，(6）:45-49。
7.樊曉娟，(2008)。避稅地避稅與我國的稅收對策研究。山西大學，5。
8.關軍、唐莉，(2019)。開曼群島還是避稅天堂嗎:開曼群島的「經濟實質法」以及對開曼公司的影響。中國律師，(6):54-56。
二、英文文獻
1. Pross, Achim(2015). How automatic tax information exchange has become the new global standard, International Taxation,（8）：11-16.
2. Owens, Geoffrey(2014). The "Economic Substance Law" of the Cayman Islands, China Tax, (3)：23-28. |
| Description: | 碩士
國立政治大學
經營管理碩士學程(EMBA)
105932131 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105932131 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU202200461 |
| Appears in Collections: | [經營管理碩士學程EMBA] 學位論文
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