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| Title: | 跨國智財交易租稅效益之研究
The Tax Benefits Derived from Enterprise’s Intellectual Property in Doing Cross-boarding Transitions |
| Authors: | 邱國晉 |
| Contributors: | 劉江彬
周延鵬
Liu, Paul Chang Bin
Jou, Yen Pong
邱國晉 |
| Keywords: | 智慧財產控股公司
租稅規劃
移轉定價
避免租稅濫用
重複課稅
成本分攤協議
Intellectual Property Holding Company(IPHC)
tax plan
transfer pricing
anti-treaty shopping
double taxation
cost sharing agreement |
| Date: | 2008 |
| Issue Date: | 2009-09-11 17:15:13 (UTC+8) |
| Abstract: | 過去許多企業，將企業原本擁有的智慧財產（例如：專利、商標、營業祕密…）與企業的其他資產、負債，分離出來，成立智慧財產控股公司，並透過智慧財產供股公司的經營管理，獲取大量的租稅利益。此一租稅規劃工具雖然已引起稽徵機關的注意，但運用得當，仍可為企業創造可觀的利潤。
智慧財產控股公司的設立架構，母公司通常會在低稅率的國家或州，設立一完全控股的子公司，由智慧財產控股公司自行創設、或自母公司繼受智慧財產。智慧財產控股公司授權的對象，可能是母公司、亦可能為不相干的第三人。
智慧財產控股公司的租稅效益，來自智慧財產控股公司通常選在低公司稅率（甚至零稅率）的地區設立，對於權利金收入予以免稅的地區。母公司付給子公司的權利金費用，母公司可作為費用扣除，藉以降低母公司的所得稅。智慧財產控股公司可透過發放股利，或對母公司融資等方式，解決母公司的資金需求。
透過智慧財產控股公司進行租稅規劃，最重要面臨『移轉定價』與『避免濫用租稅協定』，因此智慧財產控股公司進行的關係人交易，不能是純為獲取租稅利益的假交易，必須有商業實質。
Over the last decade or so, many businesses generating significant revenue from intellectual property such as patents, copyrights, trade names and marks, software and know-how (the IP Assets) have organized intellectual property holding companies (IPHCs) to reduce federal and state taxes while separating valuable IP Assets from other corporate liabilities. Recently, states have started to aggressively challenge this tactic. However, substantial state and federal tax savings can still be realized if IPHCs are organized and operated correctly.
The structure of an IPHC is fairly simple. The parent corporation typically creates a corporate subsidiary in a state or in a foreign country where little or no taxes are imposed . IP Assets are created by or transferred to the subsidiary. The subsidiary enters into license agreements under which the parent corporation and non-related corporations agree to pay the IPHC royalties in exchange for an exclusive or non-exclusive right to use the IP Assets.
Since most IPHCs are organized in jurisdictions with no income tax, the royalties received by the IPHC are generally tax-free. In addition, the parent corporation that paid the royalty typically can deduct the payment as a deductible expense, thereby reducing the parent`s income or franchise tax liability. In some circumstances, IPHCs can make tax-free dividend distributions or loans to the parent corporation.
The key issue IPHC should consider is “Transfer Price Issue” and “Anti Treaty Shopping Issue”. Transactions between related parties can’t be shame transaction, business substance is required. |
| Reference: | 中文專書與期刊
Rohotgi, R. (2006)，國際稅收基礎(林海寧 范文祥譯)，北京: 北京大學出版社.
Kevin G. Rivette, & David Kline，(2000)，閣樓上的林布蘭：智慧財產，e時代爆炸致富法則 (林柳君譯)，台北: 經典傳訊
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李容嘉 (2008)智財交易於所得稅法體系定位與爭議問題，國立政治大學：台北.
周延鵬（2006）一堂課2000億，台北:商訊文化。
周延鵬 (2007) 虎與狐的智慧力－智慧資源規劃九把金鑰。天下文化：台灣。
林宜賢 (2007) 跨國企業智慧財產權稅務與利潤之規劃。會計研究月刊， P267, 110-115。.
武仁，技術評價與談判授權實務課程講義
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中文法令
中國內地與香港特別行政區關於對所得避免雙重徵課的安排。
財政部52年1月1日台財稅發字第05926號函
財政部69年8月6日台財稅字第36533號函
財政部89年09月15台財稅第890455926號函
財政部90年2月22日台財稅字第0900450628號函
財政部92年10月1日台財稅字第0920455312號函
財政部92年10月16日台財稅字0920455370號函
財政部93年5月18日台財稅字第0930451691號函
國務院關于外國企業來源于我國境內的利息等所得减征所得稅問題的通知
英文
Andrew Lymer & John Hasseldine（2002）.The International Taxation System,American: Kluwer Acdemic Publishers.
BAKER & McKENZIE. (2008). transfer pricing: ANNUAL UPDATE. Journal of International Taxation, 19(6), 24.
Committee on Fiscal Affair: Double taxation Conventions and the use of Base and Conduit Companies (OECD 1987)
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Foley, S. (2007). US Outbound: IRS addresses commensurate with income provision [Electronic Version], from http://www.internationaltaxreview.com/?Page=10&PUBID=35&ISS=23798&SID=685154&TYPE=20
Ilan, & Benshalom. (2007). Sourcing The "Unsourceable": The Cost Sharing Regulations And The Sourcing Of Affiliated Intangible-Related Transactions. Virginia Tax Review, 26(3), 631.
Kenneth R. Button , & Jerrie V. Marga. Transfer pricing consideration in estimating fair market value. In (pp. 547).
Matthew W. Frank. (2008). Announcement and report concerning advance pricing agreement. Retrieved. from http://www.irs.gov/businesses/corporations/article/0,,id=96191,00.html.
McGladrey, R. (2006). How cost-sharing arrangements work [Electronic Version], from http://www.rsmmcgladrey.com/RSM-Resources/Publications/Transfer-Pricing/January-2006/cost-sharing/
OECD Model Tax Convention on Income and Capital
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OECD. (2004). The OECD`S Project On Harmful Tax Practices :The 2004 Progress Report [Electronic Version], from http://www.oecd.org/dataoecd/60/33/30901115.pdf
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Robert C. Weissler. (2002). Cost Sharing Workshop :Buy-In Payments [Electronic Versi on], from http://www.irs.gov/pub/irs-apa/study_guide_exhibit_e.pdf
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Tax Treaties between developed and developing countries(1969)
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參考網站
美國內第稅務局http://www.irs.gov/
荷盛國際顧問股份有限公司http://www.ocra.com
維基百科http://zh.wikipedia.org/wiki/Wiki
中華民國財政部http://www.mof.gov.tw/mp.asp?mp=1 |
| Description: | 碩士
國立政治大學
智慧財產研究所
93361013
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0093361013 |
| Data Type: | thesis |
| Appears in Collections: | [智慧財產研究所] 學位論文
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