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    题名: 預先訂價協議對移轉價格的影響-以會計分割法與公式分配法為例
    作者: 許羽欣
    贡献者: 翁永和
    許羽欣
    关键词: 預先訂價協議
    移轉訂價
    日期: 2005
    上传时间: 2009-09-14 13:27:06 (UTC+8)
    摘要: 本文延續Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所設立的兩國模型，來探討在會計分割法 (separate accounting)與公式化分配法 (formula apportionment)等兩種會計制度下，跨國企業與地主國政府使用單邊預先訂價協議時，對移轉價格之訂定與其所產生的效果。由結果得知，不論是採用哪種訂價方法，在預先訂價協議之下，所得到的移轉價格均會受到「談判力效果」、「稅負誘發效果」與「策略性效果」的影響，其中「談判力效果」是預先訂價協議模型的特色，當「談判力效果」為正值，代表提高移轉價格將使地主國的社會福利增加，反之當「談判力效果」為負值，則提高移轉價格將使地主國的社會福利下降。
    此外，跨國企業與地主國政府哪一方的談判力愈高，愈可以訂定對其有利的移轉價格。當地主國政府完全沒有談判能力時，跨國企業對於移轉價格有絕對的決定權，則利用預先訂價協議所決定的移轉價格會與Nielsen, Raimondos-M□ller and Schjelderup (2003)一文所得出的結論相同，亦即「談判力效果」為零。
    而在預先訂價協議的應用上，跨國企業方面，因為跨國企業藉由犧牲部分利潤，以換取稅負的穩定，所以其利潤在使用預先訂價協議時會比較小。而地主國政府只要擁有部分的談判力，其社會福利在使用預先訂價協議時會比較大。由此可知「預先訂價協議」是一種對雙方都有利的談判。
    參考文獻: 林妙雀 (1997), 「跨國企業內部移轉計價方法選擇之評述」, 《企銀季刊》, 21, 125-132。
    張擎天與高儷華 (2004), 「預先訂價協議概論」, 《財稅研究》, 36, 1-11。
    黃栖堂 (2004), 「關係企業非常規交易租稅問題之研究」, 《逢甲大學會計與財稅研究所碩士論文》, 41-48。
    Baldenius, T., S. Reichelstein and S. A. Sahay (1999), “Negotiated versus Cost-based Transfer Pricing,” Review of Accounting Studies, 4, 67-91.
    Bartelsman, E. J. and R. M. W. J. Beetsma (2003), “Why Pay More? Corporate Tax Avoidance through Transfer Pricing in OECD Countries,” Journal of Public Economics, 87, 2225-2252.
    Baylis, F. (2000), “Advance Pricing Agreements-What Will They Offer?” European Taxation, 40, 229-234.
    Bulow, J., J. Geanakopolos and P. Klemperer (1985), “Multimarket Oligopoly: Strategic Substitutes and Complements,” Journal of Political Economy, 93, 488-511.
    Gordon, R. and J. D. Wilson (1986), “An Examination of Multijurisdictional Corporate Income Taxation under Formula Apportionment,” Econometrica, 54, 1357-1373.
    Grubert, H. and J. Mutti (1991), “Taxes, Tariffs and Transfer Pricing in Multinational Corporate Decision Making,” Review of Economics and Statistics, 73, 285-293.
    Horngren, C., G. Foster and S. Datar (1994), Cost Accounting: A Managerial Emphasis, 8th Edition, NJ: Prentice Hall.
    Itagaki, T. (1982), “Systems of Taxation of Multinational Firms under Exchange Risk,” Southern Economic Journal, 48, 708-723.
    Kaplan, R. and A. Atkinson (1998), Advanced Management Accounting, 3rd Edition, NJ: Prentice-Hall.
    Kant, C. (1988), “Endogenous Transfer Pricing and the Effects of Uncertain Regulation,” Journal of International Economics, 24, 145-157.
    Moffett, M. H., A. I. Stonehill and D. K. Eiteman (2003), Fundamentals of Multinational Finance, Boston: Addison Wesley, 485-487.
    Mogle, J. R. (1992), “Advance Pricing Agreements under Revenue Procedure 91-22,” Bulletin for International Fiscal Documentation, 45, 356-367.
    Nash, J. (1950), “The Bargaining Problem,” Econometrica, 28, 155-162.
    Nielsen, S. B., P. Raimondos-M□ller and G. Schjelderup (2003), “Formula Apportionment and Transfer Pricing under Oligopolistic Competition,” Journal of Public Economic Theory, 5, 419-436.
    Schjelderup, G. and L. S□rgard (1997), “Transfer Pricing as a Strategic Device for Decentralized Multinationals,” International Tax and Public Finance, 4, 277-290.
    Schjelderup, G. and A. J. Weichenrieder (1999), “Trade, Multinationals, and Transfer Pricing Regulations,” The Canadian Journal of Economics, 32, 817-834.
    United Nations Conference on Trade and Development (UNCTAD) (1999), Transfer Pricing (New York and Geneva: United Nations), United Nations publications, 33-36.
    Vaysman, I. (1996), “A Model of Cost-based Transfer Pricing,” Review of Accounting Studies, 1, 73-108.
    Vaysman, I. (1998), “A Model of Negotiated Transfer Pricing,” Journal of Accounting and Economics, 25,349-384.
    Wildasin, D. (2000), “State and Provincial Corporate Income Taxation: Current Practice and Policy Issues for the United States and Canada,” Canadian Tax Journal, 48, 424-441.
    Wright, D. R. (2001), “Transfer Pricing in the United States: Recent Events and Expectations for the Future,” Bulletin for International Fiscal Documentation, 55, 417-426.
    描述: 碩士
    國立政治大學
    經濟研究所
    93258010
    94
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0093258010
    数据类型: thesis
    显示于类别:[經濟學系] 學位論文

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