外資企業在台之移轉訂價議題研究

Abstract

About the introduction of transfer pricing, the international tax environment differs in these decades which resulted in the change of the global business and brought the challenge and risk of transfer pricing, for example, the crackdown of OBU and the recognition of value creation of intangible assets. Through this case study, the current trend of transfer pricing development in R.O.C. will be introduced respectively. Furthermore, a company will be demonstrated, including the company background, the business scope, and the descriptions of the intercompany transaction. This article mainly focuses on three types of intercompany transactions, such as tangible assets transactions, management services, and intangible assets utilization, which are the typical intragroup transaction for the companies. Notably, the latter two transactions are concerning the concepts of low-value-adding intra-group services and DEMPE functions which are the future transfer pricing development schedule of the Ministry of Finance of R.O.C. Onwards, the potential Transfer Pricing risk will be indicated and discussed according to the current regulations and practices in R.O.C. Moreover, it is clear to understand how the practice of BEPS Actions affects the intercompany transaction to a company. Afterward, the suggestions for the mitigation measures of transfer pricing risk and the three steps of transfer pricing planning of a company will be delivered.