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    题名: 台灣租稅協定之探討
    作者: 連玉萍
    贡献者: 吳文傑
    連玉萍
    关键词: 租稅協定
    日期: 2005
    上传时间: 2009-09-14 09:46:34 (UTC+8)
    摘要: 台灣租稅協定之探討
    The motivation to conduct this research is actually assessing tax treaty applying cases is part of my work and that intrigue me to make a research on this subject. We present our research on the information excerpted from practical tax treaty applying cases of Taipei National Tax Administration in year 2003 and 2004, therefore, the outcome of this study somehow represents some meanings.

    We first introduce the concepts of international tax treaty, then we bring in two models of tax treaty, namely UN Model tax Convention and OECD Model Tax Convention. Also, the ROC’s tax treaties is introducing right afterward. For conducting this study, we first established research questions based on economic rationales to observe the current situation over these 2 years. Descriptive Statistic is employed as our study method. Hence, we carry out our analysis by using the practical cases that we believe this research would present much meaningful for our study. Other than 4 main observations, some interesting phenomena were found and discussed. At last, we attached the Taiwan/ Singapore tax treaty as our appendix for readers to know that how tax treaty working from corporation and from tax authorities aspects.

    However, while conducting this research, we try to put the transfer pricing issue aside. Because transfer pricing, itself, is a considerable, controversial topic which can generate tremendous discussions and papers. Besides, adding transfer pricing in our study may somehow indistinct our main subject. Therefore, we will not discuss transfer pricing here.
    Abstract

    Acknowledgement

    Chapter 1 Introduction

    Motivation and Purpose
    Framework

    Chapter 2 Background of International Tax Treaty

    2.1 Principles
    Source principle vs. Residence principle
    Nationality Concern
    2.2 International double taxation problem
    2.3 Necessity of Tax Treaty

    Chapter 3 Models of Tax Treaty

    3.1 Historical Background
    3.2 UN Model 2001 vs OECD Model 2000
    Permanent establishment
    Business profits
    Shipping, inland waterways transport and air transport
    Associated enterprises
    Dividends, interest and royalties
    Capital gains
    Other income

    Chapter 4 ROC`s Tax Treaties

    4.1 Historical Background
    4.2 List of Signed Tax Treaties
    Dividends, Interest and Royalties
    Guidelines for the Application of Double Taxation Agreements

    Chapter 5 Research Analysis

    5.1 Research Questions
    5.2 Methodology
    Data Source
    Time Period
    Samples
    5.3 Sample Descriptive Statistics
    By Country and its approval rate
    By Service Category
    Claimed income category and assessment of claims
    Valid Period of Treaty Contract
    How to perform service
    Whether dispatch overseas representatives, if dispatch, how long do representatives stay?
    Whether the contracting parties affiliated to the same multinational enterprise? If yes, what is the approval rate?
    Overall approval rate
    Agent for applying tax treaty and the ratio of being rejected

    Chapter 6 Analysis

    6.1 Cases explanation
    Approved case discussion
    Rejected case discussion
    6.2 Samples Observation
    Observation 1
    Observation 2
    Observation 3
    Observation 4

    Chapter 7 Conclusion

    Appendix
    參考文獻: 鄭正輝譯（1985），租稅條約的研究，財政部財稅人員訓練所。
    張慶輝，鄭文輝，郭炳伸（1989），所得稅涉外課稅問題之研究(一)，財政部賦稅改革委員會。
    張慶輝，鄭文輝，郭炳伸（1989），所得稅涉外課稅問題之研究(二)，財政部賦稅改革委員會。
    何國華，劉興源，羅能清（1989），所得稅涉外課稅問題之研究(五)，財政部賦稅改革委員會。
    Bart Kosters, Asia-Pacific Tax Bulletin, IBFD, Jan. 2004
    Coopers, Lybrand, (1989), issues pertaining to Taxation of International Income of R.O.C. companies, 財政部賦稅改革委員會.
    League of Nations, report of the Fiscal Committee to the council on the work of the 5th session of the committee
    Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries, United Nations, New York, 2003
    Model Double Taxation Convention on Income and on Capital, OECD, Paris, 1977
    OECD Model Tax Convention on Income and on Capital, Jan. 2003., OECD
    OECD commentary on the Model Conventions of 1977 and 1992 (incorporating the change of 1994, 1995, 1997 and 2000)
    Singapore Income Tax Act (2004)
    Inland Revenue Authority of Singapore, (IRAS) available at www.iras.gov.sg
    Internal Revenue Service (IRS) available at www.irs.gov
    Organization for Economic Cooperation and Development (OECD) available at www.oecd.org
    The United Nations (UN) available at www.un.org
    The Department of Taxation, Ministry of Finance, ROC. available at www.dot.gov.tw
    描述: 碩士
    國立政治大學
    國際經營管理碩士班(IMBA)
    92933010
    94
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0092933010
    数据类型: thesis
    显示于类别:[國際經營管理英語碩士學程IMBA] 學位論文

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