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政大機構典藏 > 商學院 > 會計學系 > 學位論文 > Item 140.119/69186

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/69186

Title:	無形資產移轉訂價之研究 A Study on Transfer Pricing involving the Use or Transfer of Intangibles
Authors:	楊珮吟 Yang, Pei Yin
Contributors:	許崇源 Hsu, Chung Yuan 楊珮吟 Yang, Pei Yin
Keywords:	無形資產移轉訂價經濟合作暨發展組織營利事業所得稅不合常規移轉訂價查核準則 Intangibles Transfer pricing Organization for Economic Co-operation and Development Regulations Governing Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm`s-Length Transfer Pricing
Date:	2013
Issue Date:	2014-08-25 15:14:42 (UTC+8)
Abstract:	隨著知識經濟之發展，無形資產對於企業價值之重要性因而提升。就跨國企業而言，其無形資產配置對利潤分配之影響遠遠超過有形資產之交易，故近年來無形資產已成為各國稅務機關查核跨國企業間移轉訂價之重點項目。本研究以經濟合作暨發展組織 2013 年7 月30 日發布之「無形資產移轉訂價修訂討論稿」為根基，結合美國、中國及印度等國家之相關規範，分析我國目前對於無形資產移轉訂價規範之缺失，並以近三年來與無形資產移轉訂價相關之國內外訴訟案例為研究範疇，探討實務上徵納雙方常見爭議，進而提出個人建議，冀能做為我國無形資產移轉訂價規範修法方向及徵納實務之參考。 The importance of intangibles for market capitalization of an enterprise has been rising with the development of knowledge economy. Distributions of intangibles have more impact on profit allocations than transactions of tangible assets for multinational enterprises. As a result, the transfer pricing of intangibles have become the focus of taxation for multinational enterprises. This study analyzes defects of the regulations of transfer pricing involving intangibles in Taiwan based on Revised Discussion Draft on Transfer Pricing Aspects of Intangibles which issued by Organization for Economic Co-operation and Development (OECD) on July 30, 2013 and based on the references of the related regulations in other countries, including United States, China and India. Furthermore, the study analyzes and classifies the controversies of transfer pricing of intangibles between taxpayers and tax authorities in practice for the past three years from the court cases.
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Description:	碩士國立政治大學會計研究所 101353021 102
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0101353021
Data Type:	thesis
Appears in Collections:	[會計學系] 學位論文

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