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| Title: | 反避稅租稅改革下濫用租稅協定之探討
A study of anti - avoidance tax reform on Treaty Shopping |
| Authors: | 林涵蓮
Lin, Han-Lien |
| Contributors: | 盧聯生
林涵蓮
Lin, Han-Lien |
| Keywords: | 租稅協定濫用
條約購買
BEPS 行動計畫六
利益限制條款
一般反避稅規定
主要目的測試
Treaty abuse
Treaty shopping
BEPS action 6
Limitation on benefit
General anti-avoidance rule
Principal purpose test |
| Date: | 2018 |
| Issue Date: | 2019-08-07 15:52:28 (UTC+8) |
| Abstract: | 租稅負擔是跨國企業海外布局考量點之一，各國政府以租稅優惠獎勵吸引外資投資，或是與他國簽訂租稅協定以消除重複課稅，促進經濟發展。然而，非締約國居民為了減少稅負，利用條約購買手段，以人為之安排不當獲取租稅協定利益，使投資國與被投資國產生稅收損失，造成國際稅基侵蝕情況嚴重，亦違反簽訂租稅協定之宗旨與目標。本篇論文將重新檢視租稅協定濫用與條約購買之定義，並介紹OECD、UN和US協定範本的反濫用措施，與在傳統法下國內法實施之一般或特定反規避規則。由於租稅協定濫用並非近年來才出現的議題，其造成國際稅基侵蝕已有一段時間，租稅協定濫用的情況多樣，面對跨國企業推陳出新的避稅手法，OECD提出了BEPS行動計畫六—防止租稅協定之濫用，本文將介紹其所提出之主要目的測試(PPT)與利益限制條款(LOB)後，再討論他國、中國與我國如何面對協定反濫用措施。
Tax is recognized as being an important factor for Multinational corporations in decisions on where to invest. All governments are knees to attract foreign investment by providing tax incentive or signing tax treaty to avoid double taxation and to promote economic. However, in order to reduce tax liability, taxpayers engage in “treaty shopping” which means residents of third States otherwise ineligible for treaty benefits creating artificial entities or entering into artificial transactions in a treaty jurisdiction to access treaty benefits. It results in loss of revenue for contracting parties and also the violation of the object and the purposed of a treaty. The study introduced the definition of treaty abuse and treaty shopping, the OECD, UN, US Model’s anti-abuse rules and traditional general /specific anti-abuse rules in domestic rules. Whilst treaty shopping is not a new phenomenon, it remains as controversial as ever. However, over time, tax avoidance schemes have become more sophisticated. The OECD released BEPS action 6 on preventing the granting of treaty benefits in inappropriate circumstances. The study introduced the principal purpose test and limitation on benefit clauses first, then discussed how Taiwan and other countries face anti-abuse rule. |
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| Description: | 碩士
國立政治大學
會計學系
105353101 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0105353101 |
| Data Type: | thesis |
| DOI: | 10.6814/NCCU201900216 |
| Appears in Collections: | [會計學系] 學位論文
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