| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Wu, Jack | en_US |
| dc.contributor.author (Authors) | 李守平 | zh_TW |
| dc.contributor.author (Authors) | Li, Shou-Ping | en_US |
| dc.creator (作者) | 李守平 | zh_TW |
| dc.creator (作者) | Li, Shou-Ping | en_US |
| dc.date (日期) | 2019 | en_US |
| dc.date.accessioned | 6-Dec-2019 09:27:13 (UTC+8) | - |
| dc.date.available | 6-Dec-2019 09:27:13 (UTC+8) | - |
| dc.date.issued (上傳時間) | 6-Dec-2019 09:27:13 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0106933009 | en_US |
| dc.identifier.uri (URI) | http://nccur.lib.nccu.edu.tw/handle/140.119/127751 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 國際經營管理英語碩士學位學程(IMBA) | zh_TW |
| dc.description (描述) | 106933009 | zh_TW |
| dc.description.abstract (摘要) | 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. | en_US |
| dc.description.tableofcontents | 1. Introduction of Global and Local Transfer Pricing Guidelines and Practices 11.1. Introduction of Transfer Pricing 11.2. OECD Transfer Pricing Guidelines and BEPS Actions 21.3. Current Transfer Pricing Development in R.O.C. 122. Company Introduction and Potential Transfer Pricing Issues 162.1. Company Background 162.2. Types of Intercompany Transactions 202.2.1. The Purchase of Tangible Assets 202.2.2. The Reception of Management Services 212.3. Function and Risk of CL Taiwan and Affiliates 212.3.1. Strategic Management 222.3.2. Research and Development 222.3.3. Manufacture 232.3.4. Marketing and Sales 232.3.5. Distribution 242.3.6. Characterization 243. Potential Issues Regarding Transfer Pricing Regulations and Practices in R.O.C. 263.1. One-Time Adjustment 263.2. Management Services 283.3. The Utilization of Intangible Assets 294. Suggestions 324.1. Suggestions for Intercompany Transactions Arrangement 324.1.1. One-Time Adjustment 324.1.2. Management Services 334.1.3. The Utilization of Intangible Assets 354.2. Strategic and Tactic Suggestions for Transfer Pricing Planning 365. Conclusions 39Reference 40Appendix 1: 10 Red Flags of Transfer Pricing Audit Selection 42Appendix 2: Distribution Entity Characterization 44 | zh_TW |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0106933009 | en_US |
| dc.subject (關鍵詞) | 移轉訂價 | zh_TW |
| dc.subject (關鍵詞) | 經濟合作暨發展組織 | zh_TW |
| dc.subject (關鍵詞) | 稅基侵蝕及利潤移轉行動 | zh_TW |
| dc.subject (關鍵詞) | DEMPE功能 | zh_TW |
| dc.subject (關鍵詞) | 集團內低附加價值服務 | zh_TW |
| dc.subject (關鍵詞) | Transfer pricing | en_US |
| dc.subject (關鍵詞) | OECD | en_US |
| dc.subject (關鍵詞) | BEPS actions | en_US |
| dc.subject (關鍵詞) | DEMPE functions | en_US |
| dc.subject (關鍵詞) | Low-value-adding intra-group services | en_US |
| dc.title (題名) | 外資企業在台之移轉訂價議題研究 | zh_TW |
| dc.title (題名) | Transfer pricing issues on foreign firm`s management in R.O.C. | en_US |
| dc.type (資料類型) | thesis | en_US |
| dc.relation.reference (參考文獻) | OECD (2006), Annual Report on the OECD Guidelines for Multinational Enterprises: Conducting Business in Weak Governance Zones, OECD, Paris.Organization for Economic Co-operation and Development Staff, 2010, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, OECD.Deloitte (2012.9), Advance Pricing Agreement Frequently Asked QuestionsShobhit Seth, 2019.9, Transfer Pricing, Retrieved from https://www.investopedia.com/ terms/t/transfer-pricing.asp財政部（民國106年11月13日），營利事業所得稅不合常規移轉訂價查核準則財政部賦稅署（民國94年08月02日），「營利事業所得稅不合常規移轉訂價案件選案查核要點」，《台財稅字第09404540920號》唐雲務、李佳玲、潘健民（2012.7），「移轉訂價在亞太地區的重要性及趨勢」，《會計研究月刊》，第345期，100-107張衛義、張宗銘、周宗慶 （2012.12），「跨國企業如何面對無形資產的移轉訂價查核」，《會計研究月刊》，第325期，98-107張宗銘、周宗慶 （2013.10），「移轉訂價停看聽: 集團管理跨國收支分析」，《會計研究月刊》，第335期，88-93吳幸蓁、黃文利（2014.8），「跨國企業移轉訂價之稅務治理」，《會計研究月刊》，第345期，118-128廖烈龍、劉小娟（2014.11），「BEPS Action 8: 無形資產特別注意事項新修正趨勢」，《資誠聯合會計師事務所國際租稅要聞 》，Vol.155廖烈龍 (2015.1) ，「集團內低附加價值服務如何訂價」，《稅務旬刊》，第 2278 期 ，34-35周釧培、陳怡凡（2015.4），「BEPS 13: 企業移轉訂價因應之道」，《會計研究月刊》，第353期，60-65黃曉雯（2015.6），「迎向國際課稅新潮流」，《會計研究月刊》，第355期，60-67周釧培、林志仁、蔡惠珍、陳怡凡（2015.8），「BEPS最新發展-企業對風險與無形資產評估之因應」，《會計研究月刊》，第393期，111-115林宜賢（2016.7），「移轉訂價結果與價值創造間之連結及查核實務案例分析」，《財稅研究》，第45卷，第4期，77-81周黎芳、林志仁（2018.8），「跨國企業如何面對無形資產的移轉訂價查核」，《會計研究月刊》，第393期，96-101徐瑩瑩、蔡尚潔 （2019.1），「移轉訂價一次性調整之稅務爭議分析」，《會計研究月刊》，第398期，102-107 | zh_TW |
| dc.identifier.doi (DOI) | 10.6814/NCCU201901269 | en_US |
