政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34233

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/34233

English | 正體中文 | 简体中文 | Post-Print筆數 : 27 | 全文筆數/總筆數 : 113324/144300 (79%)
造訪人次 : 51147562 線上人數 : 921

RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.

搜尋範圍

查詢小技巧：

您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果

若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料

進階搜尋

主頁 ‧ 登入 ‧ 上傳 ‧ 說明 ‧ 關於政大典藏 ‧ 管理

到手機版

政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/34233

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/34233

題名:	跨國企業電子商務移轉訂價制度之探討 The Research on Multinational Enterprises’ Transfer Pricing in Electronic Commerce Activities
作者:	丁俊廷 Ting, Chun-Ting
貢獻者:	陳香梅 Chen, Shine-May 丁俊廷 Ting, Chun-Ting
關鍵詞:	移轉訂價電子商務常規交易原則 Transfer Pricing Electronic Commerce Arm`s Length Principle
日期:	2005
上傳時間:	2009-09-18 09:05:01 (UTC+8)
摘要:	本研究針對移轉訂價制度在電子商務環境中是否產生適用上的問題、以及是否產生新型態的交易模式來進行探討，以了解現行之移轉訂價規範是否仍適用於電子商務環境。本研究首先透過文獻分析法與比較分析法，將電子商務移轉訂價相關之文獻加以整理與分析，了解移轉訂價在電子商務環境中所可能產生的適用問題，並比較各國對電子商務移轉訂價之態度與作法；接著根據電子商務的特性，提出跨國企業可能的電子商務移轉訂價交易模式。而後採用深入訪談法，針對可能的適用問題與可能的交易模式作為訪談主題，邀請五位產、官、學界之代表進行訪談，以了解實務面的觀點與處理方式，並改善本研究所提出之交易模式。<br>依據文獻彙整及訪談結果顯示，移轉訂價制度在電子商務環境下，仍應適用與傳統商務一致之常規交易原則。針對受控交易進行功能與風險分析，以找出合適之可比較對象並選定最適之移轉訂價方法，來判斷受控交易是否符合常規交易原則。此外，對於電子商務移轉訂價所可能產生的問題，包含可比較對象之找尋、移轉訂價方法之選擇、價值創造中心之決定、租稅天堂的運用、電子商務特性之影響、以及交易軌跡消失之疑慮等方面，皆不至於重大影響移轉訂價制度的運作；電子商務僅係提供另一道交易媒介，使得交易變得更有效率，並未改變受控交易之經濟實質與交易本質。因此，移轉訂價規範不論在傳統商務或電子商務的環境中，皆可一體適用，不因電子商務的加入而須加以改善或修正。 To know if the existing transfer pricing guideline could still apply to the environment of electronic commerce or not, this study aims to inquire into related issues of the transfer pricing under e-commerce activities, including whether it will bring any possible problems or result in new transaction models or not. First of all, documentary analysis and comparative analysis are applied to compile and analyze the literature related to transfer pricing in e-commerce. It helps to understand possible problems that will occur when applying it in e-commerce and to compare the different ideas and manners of practicing transfer pricing in e-commerce between certain countries. Also, probable transaction models will be proposed according to the characteristics of e-commerce. Secondly, in-depth interviews are used to probe into transfer pricing in e-commerce activities more thoroughly. Possible problems and transaction models of application are the main theme of interviews, and five representatives from the industrial circle, the government, and the academia are the major interviewees of the study. The purpose of in-depth interview is to figure out perspectives and actions of the practical aspect and to improve the transaction models proposed by the study.<br>According to the results of literature review and interviews, even in e-commerce conditions, the transfer pricing guideline can also apply to the arm’s length principle, the same as the traditional commerce does. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled transaction and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. As for the function and risk analysis of controlled transaction, which helps to figure out comparable uncontrolled subjects and to decide on the proper transfer pricing methodologies, it is applied to judge if controlled transaction could comply with the arm’s length principle. Furthermore, possible problems that would arise in the course of e-commerce transfer pricing, including a search for the comparable uncontrolled transaction, the adoption of transfer pricing methodologies, the decision of value creation center, the utilization of tax heavens, the effects of e-commerce characteristics, and doubts about disappearance of the transaction track, all have no great influences upon the operation of transfer pricing guideline. E-commerce provides another medium of exchange to make transactions more efficient without changing the financial essence and transaction quality. In a word, the transfer pricing guideline can both apply to traditional commerce and e-commerce conditions. It is not necessary to improve or adjust the transfer pricing guideline even when involving in the issue of e-commerce.
參考文獻:	中文文獻 Forouzan, B. A. 2004，區域網路，王蒞君與夏其晚譯，台北：美商麥格羅．希爾國際股份有限公司台灣分公司。王正文，1999，電子商務對銷售稅基的衝擊－以美國加州為例，私立逢甲大學會計與財稅研究所碩士論文。王健全，2001，主要國家推動產業電子化及流程改造之策略研究，主要國家產經政策動態季刊，第一期，頁1-23。朱彩馨與蕭瑞麟，2001，博克門實驗室導入知識餐理實例，管理雜誌第323期，頁119-128。李雅晶、林燕瑜與黃仲豪，2005，2005年移轉訂價制度詳解–我國法制暨國際比較，台北：實用稅務出版社(股)公司。周冠中、林佩璇與陳世偉，1999，建構企業網路與網路行銷應用，台北：博碩文化股份有限公司。洪派緯，2002，電子商務發展與其衍生之租稅法律問題研究，私立中原大學財經法律學系碩士論文。財團法人資誠教育基金會，2005，2005移轉訂價理論與實務—國內最具權威的移轉訂價專書，台北：商周編輯顧問股份有限公司。馬嘉應與陳柏綸，2005，移轉訂價交易模型探討，財稅研究第37卷第6期，頁33-69。郭朝枝，2003，從電子商務看我國營業稅收損失及面臨之課稅困境—從線上拍賣網站談起，國立政治大學行政管理碩士學程碩士論文。黃麗梅，2001，電子商務交易活動所得稅課稅課題之初探，國立交通大學經營管理研究所碩士論文。單珮玲，2000，電子商務所得稅議題（上），實用稅務月刊第302期，頁74-78。張擎天，2003，預先訂價協議適用於我國之探索性研究，私立中原大學會計學系碩士論文。劉怡與林劫，2002，跨國公司電子商務轉讓定價稅制研究，經濟理論與經濟管理，第12期。英文文獻 Abdallah, W. M. 2002a. Global transfer pricing of multinationals and e-commerce in the twenty-first century. Multinational Business Review 10 (2): 62-71. . 2002b. E-commerce and international transfer pricing of tangible goods and intangible assets in the twenty-first century. International Journal of Commerce & Management 12 (3): 104-121. Bansal, D. 2005. Electronic commerce: Framework, technologies and applications. Finance India 19 (2): 641-643. Becker, S. A. and A. Berkemeyer. 2004. A case study on a security maturity assessment of a business-to-business electronic commerce organization. Journal of Electronic Commerce in Organizations 2 (4): 1-19. Biscontri, R. G., C. Y. M. Ng, S. L. M. Yuen. 2001. Electronic commerce: Erosion of tax base and challenges to the international. The International Tax Journal 27 (3): 51-63. Borkowski, S. C. 2000. Global activity on the electronic commerce front: a taxation update. The International Tax Journal 26 (4): 1-30. . 2002. Electronic commerce, transnational taxation, and transfer pricing: Issue and practices. The International Tax Journal 28 (2): 1-36. Boyle, M. P., J. M. Peterson Jr, W. J. Sample, T. L. Schottenstein, and G. D. Spargue. 1999. The emerging international tax environment for electronic commerce. Tax Management International Journal 28 (6): 357-382. Burns, J. 2001. United kingdom. International Tax Review: 97-102. Casley, A., M. Perkins, and S. Cho. 2000. United Kingdom – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (November/December): 243-247. Clark, R., and W. Dodge. 1997. Hybrid method—bridging the gap. International Tax Review (April): 129-135. Cockfield, A. J. 2004. Formulary taxation versus the arm’s-length principle: the battle among doubting thomases, purists, and pragmatists. Canadian Tax Journal 52 (1): 114-123. Cooper, A. 2004. Electronic commerce: The taxing effect of not assessing internet sales. Journal of State Taxation 22 (4): 84-92. Durst, M., G. Stone, C. Rolfe, and M. Happell. 1999. The new world of transfer pricing. International Tax Review (December): 4-7. Eicker, K. 2001. Germany – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (January/February): 12-15. ERNST & YOUNG. 2005. 2005-2006 global transfer pricing surveys. ERNST & YOUNG. Feinschreiber, R., and K. Margaret. 2001. E-commerce Profit Attribution. Internet Tax Advisor 2 (6): 1-3. Furnell, S. M. and T. Karweni. 1999. Security implications of electronic commerce: a survey of consumers and businesses. Internet Research 9 (5): 372-382. Haigh, R. 2001. OECD developments. International Tax Review (4): 9-17. Henshall, John, Steven Wrappe, and Kerwin Chung. 2001. Transfer pricing. International Tax Review (4): 47-56. Klinger F., C. Kuhlmann, and A. Willburger. 2000. Germany: asset-backed securities in the German market. International Financial Law Review; Securitization Yearbook 2000: 36-39. Lau, C., and A. Halkyard. 2003. From e-commerce to e-business taxation. Asia-Pacific Tax Bulletin 9 (1): 2-13. Li, J. 2001. Electronic Commerce and Multijurisdictional Taxation. Netherlands: Kluwer Law International. . 2002. Global profit split: an evolutionary approach to international income allocation. Canadian Tax Journal 50 (3): 823-883. Maguire, N., and R. Mattson. 1998. Electronic commerce. International Tax Review (Jun/Aug): 7-12. McCrohan, K. F. 2003. Facing the threats to electronic commerce. The Journal of Business & Industrial Marketing 18 (2): 133-145. Niederhoffer, J.. 1999. Canada. International Tax Review (September): 48-53. OECD, Committee on Fiscal Affairs. 1979. Transfer Pricing and Multinational Enterprises. OECD council for publication. . 1998. Electronic commerce: a discussion paper on taxation issues. Discussion at the OECD Government/Business Dialogue on Taxation and Electronic Commerce. . 2001. Transfer pricing guidelines for multinational enterprises and tax administrations. OECD council for publication. . 2005. E-commerce: transfer pricing and business profit taxation. OECD council for publication. Oosterhoff, D., and J. P. Donga. 2001. Practical application of transactional profit methods. International Transfer Pricing Journal (January/February): 2-6. Owaki, M., and K. Tamazawa. 1999. Japan. International Tax Review (September): 68-70. Owens, J. 2005. Should the arm’s length principle retire? International Transfer Pricing Journal (May/June): 99-102. Rohatgi, R. 2002. Basic International Taxation. Netherlands: Kluwer Law International. Rolfe, C. 1999. Europe. International Tax Review (February): 23-27. Rolph, B., and J. Niederhoffer. 1999. Transfer pricing and e-commerce. International Tax Review (September): 34-39. Rosemarie, P. 1998. Transfer pricing: internet transactions. Tax Planning International Review 25 (5): 28-35. Schmitt, V., and C. Silberztein. 2000. France – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (November/December): 232-237. Scott, D. 2000. Australia – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (November/December): 218-225. Shan, N., L. Olsen, T. Rudd, M. Collardin, and B. Smith. 2000. Taxing the internet goldrush. International Tax Review 11 (3): 13-20. Slyke, C. V., F. Belanger and V. Sridhar. 2005. A comparison of American and Indian consumers perceptions of electronic commerce. Information Resources Management Journal 18 (2): 24-40. Tynan, J., and E. Lyne. 2002. Transfer pricing in e-business. Accountancy Ireland 34 (1): 26-27. Valverde, A. L. 2000. Spain – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (November/December): 238-243. Verlinden, I., and X. V. Vlem. 2000. Belgium – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (November/December): 226-232. Vincent, F. 2005. Transfer pricing and attribution of income to permanent establishments: The case for systematic global profit split (just don’t say formulary apportionment). Canadian Tax Journal 53 (2): 409-416. Wilkie, J. S. 2001. Canada – Transfer pricing aspects of electronic commerce. International Transfer Pricing Journal (January/February): 6-12. Williamson, D. T. 2004. Electronic agencies as permanent establishments under U.S. income tax treaties. The International Tax Journal 30 (3): 87-96. Wong, P. W. 2002. International tax aspects of electronic commerce transactions. Internet Tax Advisor 3 (8): 1-4. 網路文獻財政部賦稅署，2006，移轉訂價報告參考範本，財政部賦稅署，(http://www.dot.gov.tw/upload/移轉訂價報告參考範本1.pdf)，2006/4/23下載。財團法人資訊工業策進會，2005，2005中華民國電子商務年鑑，經濟部商業司，(http://www.ec.org.tw/service/publish/publish_show.asp?PubID=59)。馬嘉應與單珮玲，2002，網路交易之國際課稅權分配，(http://www.google.com/search?q=cache:DljIqHY80DcJ:cc.shu.edu.tw/~econ/conference/2002/2-1.pdf)。耿曙，2003，深度訪談：意義、實踐、問題，政大「研究生研究方法研習營」，(www2.nccu.edu.tw/~s00/news/master/深度訪談法專題.pdf)。國際合作知識分享網，技術移轉的定義，工作技術研究院(http://www.ipc.itri.org.tw/content/menu-sql.asp?pid=89) 營利事業所得稅不合常規移轉訂價查核準則，法源法律網，(http://db.lawbank.com.tw/FLAW/FLAWDAT0201.asp)。 Desai, N. M. 2001. Impact of transfer pricing regulations on e-commerce. International Conference on Tax Management and Emergence Fiscal Issues. New Delhi. Available at (http://www.nishithdesai.com/Research-Papers/FINAL%20 Tranfer%20pricing-%20FICCI.pdf). GIIC Electronic Commerce Committee. 2000. E-commerce taxation and tariff issues. Global Information Infrastructure Commission. Available at (http://www.giic.org/pdf/taxation.pdf). International Tax Institute, What is transfer pricing. Available at (http://www.itinet.org/transferpricing/about.htm Li, J., and J. See. 2002. Electronic commerce and international taxation. Available at (http://www.isuma.net/v03n01/li/li_e.shtml). OECD. 2005. Articles of the model convention with respect to taxes on income and on capital. Available at (http://www.oecd.org/dataoecd/50/49/35363840.pdf). Owens, J. 2001. Electronic commerce answering the emerging taxation challenges. Advisory Commission on Electronic Commerce. Available at (www.ecommercecommission.org/document/JeffOwens.doc). The digital economy in Canada, 2004, Survey of Electronic Commerce, and Technology. Available at (http://e-com.ic.gc.ca/epic/internet/inecic-ceac.nsf/en/ gv00314e.html).
描述:	碩士國立政治大學會計研究所 93353056 94
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0093353056
資料類型:	thesis
顯示於類別:	[會計學系] 學位論文

文件中的檔案:

檔案	描述	大小	格式	瀏覽次數
35305601.pdf		197Kb	Adobe PDF2	815	檢視/開啟
35305602.pdf		102Kb	Adobe PDF2	833	檢視/開啟
35305603.pdf		215Kb	Adobe PDF2	746	檢視/開啟
35305604.pdf		70Kb	Adobe PDF2	881	檢視/開啟
35305605.pdf		262Kb	Adobe PDF2	1268	檢視/開啟
35305606.pdf		253Kb	Adobe PDF2	2514	檢視/開啟
35305607.pdf		268Kb	Adobe PDF2	1942	檢視/開啟
35305608.pdf		290Kb	Adobe PDF2	1196	檢視/開啟
35305609.pdf		350Kb	Adobe PDF2	2109	檢視/開啟
35305610.pdf		228Kb	Adobe PDF2	938	檢視/開啟
35305611.pdf		230Kb	Adobe PDF2	1138	檢視/開啟
35305612.pdf		248Kb	Adobe PDF2	1059	檢視/開啟

在政大典藏中所有的資料項目都受到原著作權保護.

社群 sharing

著作權政策宣告 Copyright Announcement

1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.

DSpace Software Copyright © 2002-2004 MIT & Hewlett-Packard / Enhanced by NTU Library IR team Copyright © - 回饋