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| Title: | 臺灣稅改採行受控外國公司所得稅課稅制度之可行性
The feasibility of the adoption of controlled foreign corporation measures in Taiwan tax reform |
| Authors: | 丁碧蓮
Denise Ding |
| Contributors: | 吳文傑
Jack Wu
丁碧蓮
Denise Ding |
| Keywords: | 所得稅課稅制度 |
| Date: | 2008 |
| Issue Date: | 2009-09-14 09:52:31 (UTC+8) |
| Abstract: | 臺灣稅改採行受控外國公司所得稅課稅制度之可行性
ABSTRACT
Given that each country is limited by its fiscal jurisdiction, globalization creates more opportunity for individuals as well as enterprises to avoid taxation. One possibility in the avoidance of taxation is to divert domestic-source income to a foreign entity so as to avoid resident country taxation.
Due to concerns that its domestic taxpayers may take advantage of tax deferrals, many countries enacted legislation to establish CFC rules. The purpose of the legislation is to protect the national tax base from erosion due to transfers of income from residents to companies in tax havens or low tax jurisdictions.
At present, Taiwan does not have CFC measures in place. With the increase in the amount of investment through tax haven countries, it seems that Taiwan government is seriously considering adopting the CFC measures. Even though many countries have already implemented or are considering implementing such measures, such measures need to be carefully examined before their implementation given the differences in economic development, international trade and investment, political and cultural conditions of each country.
This paper wishes to aid government institutions to formulate feasible and effective tax measures. First, it examines whether the Taiwan government also faces the same problem of its residents diverting their income to foreign countries. It concludes that the possibility of the Taiwanese businesses engaging in tax diverting activities is also high.
The paper then focuses on the analysis of the feasibility of adoption of CFC measures in Taiwan. After examining government concerns and the impact on the businesses, it concludes that Taiwan is not yet in a good position to implement such a complex rule. Thus, the paper recommends some steps that the government may take at this stage and highlights some points for consideration when Taiwan is in a better position to adopt such measures.
Table of Contents
CHAPTER 1 INTRODUCTION ------------------------------------------------------ 1
1.1 Motivation and Purpose -------------------------------------------------------- 1
1.2 Structures of CFCs and Comparisons of Tax Burdens------------------ 4
1.3 Framework ------------------------------------------------------------------------ 13
CHAPTER 2 General design of CFC rules --------------------------------------- 15
2.1 Definition of a Controlled Foreign Corporation --------------------------- 15
2.2 Domestic Taxpayers Subject to Tax ----------------------------------------- 16
2.3 Designated Jurisdiction or Transactional Approach -------------------- 17
2.4 Definition and Computation of Attributable Income --------------------- 18
2.5 Nature and Scope of Exemptions ------------------------------------------- 19
2.6 Relief Provisions ----------------------------------------------------------------- 21
CHAPTER 3 CFC Legislations ------------------------------------------------------ 22
3.1 The United States (The Transactional Approach) ----------------------- 22
3.2 Australia (The Designated Jurisdiction Approach) ---------------------- 33
CHAPTER 4 Brief on Taxation in Taiwan ---------------------------------------- 38
4.1 Income Tax ------------------------------------------------------------------------ 38
4.2 Tax Treaties ----------------------------------------------------------------------- 41
4.3 Transfer Pricing ------------------------------------------------------------------ 42
CHAPTER 5 Analysis ------------------------------------------------------------------ 45
5.1 Does Taiwan also face the same problem? ------------------------------- 45
5.2 What is the benefit of adopting CFC measures? ------------------------ 47
5.3 What concerns may the government have if adopting CFC measures? ------------------------------------------------------------------------- 48
5.4 What Impact may there be if CFC measures are adopted? ----------- 55
5.5 What can the government do at this stage? ------------------------------ 58
5.6 What should be considered if adopting CFC measures? -------------- 60
CHAPTER 6 Conclusions ------------------------------------------------------------- 64
References -------------------------------------------------------------------------------- 68 |
| Reference: | References
李顯峰，所得稅反避稅制度之研究，行政院賦稅改革委員會研究報告
李顯峰、葛克昌、林世銘，海外所得課稅相關配套措施之研究，財政部賦稅署95年委託研究計畫
蘇建榮、賴育邦，受控外國公司所得課稅制度之研究，財政部95年委託研究計畫
Brian J. Arnold, Michael J. Mclntyre, International Tax Primer, Kluwer Law International
Richard L. Doerngerg, International Taxation 5th Edition, West Group
Declan Gavin, Tax Consultant, Worldwide Tax Review – Controlled Foreign Corporation Regimes, International Taxation, BCA Journal, December 2007
Office of Tax Policy, U.S. Department of the Treasury, Approaches to Improve the Competitiveness of the U.S. Business Tax System for the 21st Century, December 20, 2007
Taiwan Working Paper, Taxation of Small and Medium Enterprises, 36th SGATAR Meeting
Taiwan Working Paper, Addressing Tax Administration Challenges Posed by Globalization of Tax Base, 38th SGATAR Meeting
Mark Northeast, Senior Tax Consultant, KPMG Peat Marwick, Melbourne, Australia, Outward Invest: the Branch v Subsidiary Decision
Mary Swire, Tax Reform toHelp New Zealand Business Compete Overseas, Tax-News.com, Hong Kong, July 3, 2008
European Union Tax Alert, 29 March 2007
Robyn Walker and Bruce Wallace, controlled foreign company (CFC) regime or confused foreign company regime? Tax Alert, August 2008
Jason Gorringe, London, Outward Investment from Australia – The Offshore Perspective
Jayachandran / Mint,
http://www.livemint.com/2007/09/03082137/Management-Controlled-Foreig.html
K.R. Girish, Kanchan Dinakar, Controlled Foreign Corporations – Is India ready for this tax regime?
Robert W. Price, What Are the Capital Investment Decisions for Going Global? Global Entrepreneurship Institute, 4th May 2009
Sandrine Degreve and Roger Molitor, Tax Competition – Current Trends for Company Taxation in Europe, Tax Notes International, January 23, 2006 |
| Description: | 碩士
國立政治大學
國際經營管理碩士班(IMBA)
91933008
97 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0919330081 |
| Data Type: | thesis |
| Appears in Collections: | [國際經營管理英語碩士學程IMBA] 學位論文
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