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https://ah.lib.nccu.edu.tw/handle/140.119/67640| 題名: | 反租稅規避制度對利潤移轉之影響 -以台灣上市電子工業在境外設立子公司為例 Impact of anti-tax avoidance regimes on the profit shifting-Evidence from the listed electronic industries in Taiwan investing on subsidiaries abroad |
作者: | 顏瀅庭 | 貢獻者: | 陳香梅 顏瀅庭 |
關鍵詞: | 移轉訂價 租稅天堂 資本弱化 租稅規避制度 利潤移轉 隨機效果模型 Transfer pricing Tax heavens Thin capitalization Tax avoidance regimes Profit shifting Random effect model |
日期: | 2013 | 上傳時間: | 21-Jul-2014 | 摘要: | 在全球化的趨勢之下，國際分工不可避免地成為跨國公司運作的趨勢。2013年2月，OECD發布《處理稅基侵蝕及利潤移轉》的報告表示，跨國公司利潤移轉策略的採取被認為是稅基侵蝕的主要原因。基於BEPS已經成為各國非常重視的議題，世界各國也為了保全稅基及防杜利潤移出，紛紛訂出反制措施。這些反制措施是否能遏制利潤不當的移動，是一個值得重視議題。惟目前學術文獻上並未有一篇全面盤點這些反制措施及地主國租稅制度對利潤移轉的影響。\n 故本篇研究以2005年至2012年台灣電子工業作為研究對象，利用橫斷面及時間序列的追蹤資料 (panel data) 之隨機模型做估計，探討台灣跨國公司之電子業海外子公司的利潤移轉是否會受到租稅規避行為的影響。結果顯示，利潤移轉會受到以下四種國際租稅規避工具所影響，分別是地主國是否有移轉訂價的規範、是否有預先移轉訂價規範、是否有反資本弱化條款以及地主國是否為租稅天堂。 | 參考文獻: | Azemar, C. (2010). International corporate taxation and U.S. multinationals’ \nbehavior. Canadian Journal of Economics 43, 232-253.\nBecker, J. and N. Riedel (2012). Cross-border tax effects on affiliate investment – \nEvidence from european multinationals. European Economic Review 56, \n436-450.\nBernard, A.B., Jensen, J. B. and Schott, P. K., (2006). Transfer pricing by U.S.-based \nmultinational firms. NBER Working Paper, No. 12493.\nBuettner, T., and G. Wamser. (2007). 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Profit shifting in the EU: Evidence from Germany. \nInternational Tax and Public Finance 16: 281-297.\n經濟部，投資審議委員會，2012 年對海外投資事業營運狀況調查分析報告（調\n查年度：2011 年）。\n中央銀行全球資訊網，統計資料，http://www.cbc.gov.tw/np.asp?ctNode=537&mp=1 | 描述: | 碩士 國立政治大學 財政研究所 101255025 102 |
資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0101255025 | 資料類型: | thesis |
| Appears in Collections: | 學位論文 |
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