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題名 從國際法觀點分析租稅協定濫用所造成稅基侵蝕與利潤移轉問題：以經濟合作與發展組織所提出行動方案六為例
An Analysis on OECD`s Action Plan 6 for Tax Erosion and Profit Shifting due to Treaty Shopping-From the Viewpoint of International Law作者 蔡日騰 貢獻者 許耀明
蔡日騰關鍵詞 租稅管轄權衝突
稅基侵蝕與利潤移轉
租稅協定濫用
行動方案六
國際租稅軟法
國家實踐
國際習慣法
conflict of tax jurisdiction
base erosion and profit shifting
treaty shopping
Action Plan 6
international soft tax law
states’ practice
customary international law日期 2016 上傳時間 2-九月-2016 00:20:51 (UTC+8) 摘要 全球化發展趨勢，使得稅基具有流動完全可能性，而在國家管轄權獨立原則下，難免會產生積極或消極租稅管轄權衝突。解決積極租稅管轄權衝突，主要是採用租稅協定；消極租稅管轄權衝突問題，造成重複不課稅(Double Non-Taxation)的國際性議題，除各國租稅收入減少外，企業商譽及企業公平競爭也受衝擊。OECD提出解決稅基侵蝕與利潤移轉的行動方案，並指出稅基侵蝕與利潤移轉，來自於國際租稅制度的失效，及有害租稅競爭，需要採用國際合作模式解決方案，以減緩各國在制定回應租稅規避的議題上壓力。租稅協定濫用隱匿實際經濟內容，並破壞締約國間互惠原則及租稅公平原則，導致OECD與G20共同合作制定以共識為基礎的行動方案六，將利益限制條款及目的測試條款列入租稅協定範本中。利益限制條款及目的測試各有其優勢，在此可以取其中之一，或將兩者皆列入租稅協定。條約必須遵守原則下，行動方案六必定產生租稅協定與內國法規範優先適用問題。行動方案六解決租稅協定濫用議題，需要形成不會對參與者產生拘束力的抽象規範，而給予在採用及適應上有相當調整彈性的國際租稅軟法。各國追求本身絕對利益情況下，賽局理論中的囚犯困境類型可以提供各國實踐行動方案六的分析。行動方案六在G20國際政治背書，及全球租稅論壇溝通對話，使得各國在資訊壁壘消失，而認知租稅管轄權獨立性不應成為實踐行動方案六的障礙，進而形成實踐行動方案六將是各國利益最大化的共識。增加租稅收入誘因，及給予OECD非會員國家協助，將是實踐行動方案六最佳方式。部分條款範圍太廣且過於主觀的行動方案六，實踐上將會對國際商業往來有一定程度的衝擊；行動方案六統一租稅協定受益人概念，使得內國法仍無法脫離與租稅協定互動關係不確定，而可能增加納稅義務人租稅負擔；租稅協定網絡所建立的障礙，使得行動方案六將全球租稅的分配更集中於已開發國家。OECD將監督機制導入行動方案六實踐面，產生一種法確信國際習慣法的效果，間接擴張G20在跨國交易的國際租稅議題影響力。反思OECD的行動方案六的影響，我國應及早因應行動方案六實踐可能的衝擊，以及行動方案六強調經濟實質性，可以提供日後我國制定反租稅規避規範的參考。
The Trend of Globalization leads to the possibility of completely flowing tax base, but it inevitably results in the positive or negative conflict of tax jurisdiction under the principle of independent tax jurisdiction. The adoption of tax treaty is to tackle the positive conflict of tax jurisdiction; the negative conflict of tax jurisdiction, which causes the international issue of non-double taxation, results in not only loss of tax revenue, but also the impact on corporation’s reputation and fair competition. OECD proposes the action plan to tackle the issue of base erosion and profit shifting, and also identifies that the issue causing the failure of international tax regime and harmful tax competition should be tackled by international collaboration action plan to alleviate the pressure of responding to the tax issue as to tax evasion.The implement of treaty shopping conceals the economic substance of transactions, and undermines the principle of tax fairness and reciprocity among the contracting states. That induces the collaboration action between OECD and G20 to formulate consensus-based Action Plan 6, which includes Limitation on Benefits Article and Principal Purposes Test Article for inclusion in the OECD Model Income Tax Convention. Since Limitation on Benefits Article and Principal Purposes Test Article have their own advantages, one or both of two articles could be adopted to include in the OECD Model Income Tax Convention. Under the principle of pacta sunt servanda, Action Plan 6 will lead to the issue regarding to the priority application between tax treaty and domestic law.Action Plan 6 to tackle the issue of treaty shopping is required to develop non-binding abstract norms on participants, and give participants more flexible in the adoption of the international soft tax law. Under the condition every states pursuit their own absolute interests, the prisoner’s dilemma of game theory could provide the analysis on states’ implement of Action Plan 6. Action Plan 6 under the G20’s international political endorsement and the dialogue in Global Forum on Taxation leads to the disappearance of information barriers among states and the perception that the principle of independent tax jurisdiction should not be the barriers to implement Action Plan 6, and produces the consensus that implement of Action Plan 6 is the states’ best interests. The incentives of increase on tax revenue and the assistance to OECD non-member states is the best interests to implement Action Plan 6. The implement on Action Plan 6, some articles of which are too broad and subjective, would have the impact on international business transactions. Action Plan 6 to integrate the concepts of beneficiaries would lead to the uncertainty on the interaction between tax treaty and domestic law, and that will also increase the tax burden on taxpayers. Due to the barriers created by tax treaty network, Action Plan 6 causes the allocation of global tax revenue is more concentrated in developed states. OECD introduces the monitoring system into the implement of Action Plan 6, and that produces not only the effect of an opinio juris on customary international law, but also indirect expansion of G20’s influence on international tax issues as to cross-border transactions. 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2011. 參考網站: https://www.unido.org/fileadmin/user_media/Publications/Pub_free/Value_chain_diagnostics_for_industrial_development.pdf. 最後瀏覽日: 2016年5月15日。27.聯合國、歐盟委員會、經濟合作與發展組織、國際貨幣基金及世界銀行合編，中國國家統計、局國民經濟核算司、中國人民大學國民經濟核算研究所譯，2008年國民帳戶體系(2008 Systems of National Accounts)，中國統計出版社，2012.10。參考網站：http://unstats.un.org/unsd/nationalaccount/docs/SNA2008Chinese.pdf. 最後瀏覽日: 2016年4月14日。28.2012年10月20日路透通訊社（Reuters）報導星巴克公司品牌受租稅規避影響。參考網站：http://www.reuters.com/article/us-starbucks-tax-brand-idUSBRE89J04E20121020. 最後瀏覽日: 2016年4月12日。29.G20領導人2012年6月18-19日在墨西哥洛斯卡沃斯(Los Cabos)所發布的聲明第48點。參考網站： https://www.oecd.org/g20/summits/los-cabos/2012-0619-loscabos.pdf. 。最後瀏覽日: 2016年4月17日。30.G20財政部長及中央銀行2012年11月4-5日在墨西哥城(Mexico City, Mexico)發表最後公報第21點。參考網站：https://www.treasury.gov/resource-center/international/g7-g20/Documents/G20%20Ministerial%20Communique%20November%204-5-2012-Mexico%20City.pdf. 最後瀏覽日: 2016年4月17日。31.簡略說明跨國企業支付極少賦稅原因來自於BEPS，並介紹OECD的BEPS為何，及其影響為何。參考網站http://oecdinsights.org/2013/02/13/beps-why-youre-taxed-more-than-a-multinational/.最後瀏覽日: 2016年4月22日。32.美國財政部2007年11月給國會的報告(Report to The Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties)中提到，公司利用資金借貸方式移轉利潤至低賦稅區使最普遍方法。參考網站：https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/OTA-Report-Earnings-Stripping-Transfer-Pricing-2007.pdf. 第21頁。最後瀏覽日: 2016年4月30日。33.立法院第9屆第1會期第20次會議2016年7月12日三讀通過建立反租稅規避制度之「所得稅法」第43條之3、第43條之4、第126條修正案。本次修正係為建立受控外國公司（Controlled Foreign Company，CFC）及實際管理處所（Place of Effective Management，PEM）制度，以建構更周延的反租稅規避規定。參考網站：http://lis.ly.gov.tw/lglawc/lawsingle?0215688B8A58000000000000000001400000000400FFFFFD00^015131050712^00015033001.。 最後瀏覽日: 2016年8月01日。34.2012年4月29日紐約時報報導蘋果電腦公司租稅規避操作方式，其中提及利用虛設荷蘭公司取得租稅利益，並傳輸海外利潤至加勒比海免稅天堂。此為雙層愛爾蘭夾荷蘭三明治（Double Irish with a Dutch Sandwich）的租稅規避方式，蘋果電腦公司算是最早操作。參考網站：http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html?_r=0. 最後瀏覽日: 2016年7月30日。Google也採用雙層愛爾蘭夾荷蘭三明治（Double Irish with a Dutch Sandwich）的方式，套取租稅協定利益。35.歐盟母子公司稅收指令90/435/EEC規定旨在消除重複課稅問題。參考網站；http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31990L0435:en:HTML. 最後瀏覽日: 2016年7月23日。36.愛爾蘭商業組織會員主要是由愛爾蘭的國內企業或跨國企業所組成，主要目的在於遊說政府、政策制定者及國內或國際利害關係人，並對政策形成產生影響。目前約有7,500個會員。參考網站: https://www.ibec.ie/IBEC/IBEC.nsf/vPages/About_Us~about-ibec?OpenDocument. 最後瀏覽日: 2016年8月03日。37.德國產業聯合會的成員主要是在德國各產業的同業公會，而一般單一公司無法成為會員。目前德國產業聯合會成員有36個同業公會，代表維護10萬家企業的利益。參考網站: http://english.bdi.eu/bdi/members/. 最後瀏覽日: 2016年8月02日。38.雇主组織歐洲商會主要會員來自於歐洲34個國家的產業公會，一般單一公司非其直屬會員。雇主组織歐洲商會定期與歐洲議會委員會及理事會(European Parliament, Commission and Council)，以及主要政策關係人互動，目的在於倡導歐洲成長及提升競爭力水準。參考網站：https://www.businesseurope.eu/mission-and-priorities. 最後瀏覽日: 2016年8月03日。39.美國全國對外貿易協會會員美國企業，其目的在於提倡一個具有規則的世界經濟，它也是目前唯一倡導會員的國際與公共政策優先事項。參考網站：http://www.nftc.org/?id=225. 最後瀏覽日: 2016年8月03日。40.日本貿易會主要是日本的貿易公司所組成的行業協會，其目的在於為日本經濟的繁榮和透過貿易強化國際社會功能，並在有關貿易相關議題取得共識，以提供相對的解決方案給政府及相關組織。參考網站：http://www.jftc.or.jp/english/whatisjftc2.htm. 最後瀏覽日: 2016年8月03日。41.日本經濟團體聯合會是日本最主要的經濟團體，會員是由日本大型跨國企業和上市公司所組成。其目的在於為了能夠穩定及迅速解決各種國內或國際的議題，並取得商業團體的一致共識。參考網站：http://www.keidanren.or.jp/en/profile/pro001.html. 最後瀏覽日: 2016年8月03日。42.美國租稅協定範本專業解釋(2006 U.S. Model Technical Explanation) 第63至73頁。參考網站：https://www.treasury.gov/press-center/press-releases/Documents/hp16802.pdf. 最後瀏覽日: 2016年8月08日。43.國際投資組織是一個由跨國企業在美國的子公司所組成非營利性質的美國商會，商會宗旨在於促進跨國企業在美國營運，以推動促使國際貿易及投資的政策。參考網站：http://www.ofii.org/about. 最後瀏覽日: 2016年8月08日。44.瑞士控股公司聯盟是一個商業聯盟，代表設立在瑞士跨國企業的利益，該聯盟的宗旨在於改善瑞士的經濟環境及法律規則，並推動自由貿易環境以增進國際貿易的增長。參考網站：http://www.swissholdings.ch/en/our-federation/. 最後瀏覽日: 2016年8月03日。45.稅務顧問的專業機構Confederation Fiscale Europeenne是一個跨歐洲國家的組織，目前該組織有來自21國歐洲國家的26個國家組織。其主要目的在於將有關租稅議題提出至歐洲聯盟，並促進歐洲各國租稅法交流合作。參考網站：http://www.cfe-eutax.org/about. 最後瀏覽日: 2016年8月03日。46.法國商業聯盟擁有75萬個企業會員，是法國最大的企業聯盟，它代表企業與政府、媒體和公眾對話，保護企業利益，並代表企業參與國家經社諮詢機構活動。參考網站：http://eng.medef.com/missions/what-is-medefs-purpose.html. 最後瀏覽日: 2016年8月03日。47.美國國際商業委員會是國際商會(The International Chamber of Commerce,ICC)、商業和工業諮詢委員會經合組織(Business and Industry Advisory Committee to the OECD)及國際雇主組織(International Organization of Employers )的美國會員，該委會大約有300個會員身分，其中包括跨國企業、律師事務所及商業公會。美國國際商業委員會的宗旨在於能將美國企業意見及解決方案推廣及提升，而影響國際性政策制定，並且藉由影響國際法規環境的發展，來降低會員海外的營運成本。參考網站：http://www.uscib.org/uscib-at-a-glance-ud-2410/.最後瀏覽日: 2016年8月05日。48.租稅原則國際聯盟是由全球大約20多家大型跨國企業所組成，其行業別遍及消費產品、媒體、礦業、電信、油田服務、交通運輸、醫療、電腦IT技術等。該聯盟的宗旨基於防止重複課稅及提供可預測處理原則給國際化經營企業的前提，而促進國際稅收原則的發展及應用。參考網站：https://www.oecd.org/ctp/transfer-pricing/International-Alliance-Principled-Taxation%20(IAPT).pdf. 最後瀏覽日: 2016年8月05日。49.BIAC主要有三類型會員所組成，一為OECD會員國的主要商業組織，二為具有OECD觀察員身分國的商業組織，三為定期參與BIAC政策工作的跨國際組織。BIAC定期及主動積極與OECD的互動，使得BIAC會員有機會參與OECD會議、全球論壇及諮詢OECD領導階層、各委員會及相關工作小組。BIAC的宗旨在於OECD政策制定階段解決企業需求，並藉由本身的專業對於OECD政策推廣產生正面的影響。參考網站：http://biac.org/quick-facts/. 最後瀏覽日: 2016年8月05日。50.亞洲資本市場稅務委員會是一個由金融服務業機構所組成的組織，會員是在亞洲營運的銀行、投資銀行、證券公司及其他各種金融服務的機構(例如：高盛銀行、美國銀行、匯豐銀行、花旗銀行、及摩根大通銀行等)，而其代表主要為在香港地區的稅務主管。亞洲資本市場稅務委員會的主要宗旨是根據其章程，提供論壇給予會員討論對於在亞洲所產生會影響亞洲資本市場的租稅議題，並且交換對於議題分析觀點。亞洲資本市場稅務委員會也直接或間接參與與其他組織在租稅議題的倡導活動。參考網站：http://www.oecd.org/tax/exchange-of-tax-information/46019879.pdf. 最後瀏覽日: 2016年8月05日。51.部分OECD國家基於本身資源有限，而必須與鄰近國家保持經濟及貿易互動，以發展本身經濟，因而採取較為彈性及高度自由化的稅制吸引國際資本流入，例如荷蘭、瑞士、盧森堡及瑞士。OECD在2000年給與G20財政部長的報告及由財政事務委員會建議事項，說明OECD會員國的租稅政策符合有害的租稅競爭要件，其中荷蘭、瑞士、盧森堡及瑞士在於資金融通及租賃、基金管理、以及總部租稅制度，列入以租稅吸引國際資金的流入。參考網站：http://www.oecd.org/ctp/harmful/2090192.pdf. 最後瀏覽日: 2016年8月05日。52.我國所簽屬租稅協定共有30個，其中有16個國家為OECD會員國。參考網站：http://www.mof.gov.tw/Pages/Detail.aspx?nodeid=191&pid=63930. 最後瀏覽日：2016年8月6日。 描述 碩士
國立政治大學
法學院碩士在職專班
100961005資料來源 http://thesis.lib.nccu.edu.tw/record/#G0100961005 資料類型 thesis dc.contributor.advisor 許耀明 zh_TW dc.contributor.author (作者) 蔡日騰 zh_TW dc.creator (作者) 蔡日騰 zh_TW dc.date (日期) 2016 en_US dc.date.accessioned 2-九月-2016 00:20:51 (UTC+8) - dc.date.available 2-九月-2016 00:20:51 (UTC+8) - dc.date.issued (上傳時間) 2-九月-2016 00:20:51 (UTC+8) - dc.identifier (其他 識別碼) G0100961005 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/101150 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 法學院碩士在職專班 zh_TW dc.description (描述) 100961005 zh_TW dc.description.abstract (摘要) 全球化發展趨勢，使得稅基具有流動完全可能性，而在國家管轄權獨立原則下，難免會產生積極或消極租稅管轄權衝突。解決積極租稅管轄權衝突，主要是採用租稅協定；消極租稅管轄權衝突問題，造成重複不課稅(Double Non-Taxation)的國際性議題，除各國租稅收入減少外，企業商譽及企業公平競爭也受衝擊。OECD提出解決稅基侵蝕與利潤移轉的行動方案，並指出稅基侵蝕與利潤移轉，來自於國際租稅制度的失效，及有害租稅競爭，需要採用國際合作模式解決方案，以減緩各國在制定回應租稅規避的議題上壓力。租稅協定濫用隱匿實際經濟內容，並破壞締約國間互惠原則及租稅公平原則，導致OECD與G20共同合作制定以共識為基礎的行動方案六，將利益限制條款及目的測試條款列入租稅協定範本中。利益限制條款及目的測試各有其優勢，在此可以取其中之一，或將兩者皆列入租稅協定。條約必須遵守原則下，行動方案六必定產生租稅協定與內國法規範優先適用問題。行動方案六解決租稅協定濫用議題，需要形成不會對參與者產生拘束力的抽象規範，而給予在採用及適應上有相當調整彈性的國際租稅軟法。各國追求本身絕對利益情況下，賽局理論中的囚犯困境類型可以提供各國實踐行動方案六的分析。行動方案六在G20國際政治背書，及全球租稅論壇溝通對話，使得各國在資訊壁壘消失，而認知租稅管轄權獨立性不應成為實踐行動方案六的障礙，進而形成實踐行動方案六將是各國利益最大化的共識。增加租稅收入誘因，及給予OECD非會員國家協助，將是實踐行動方案六最佳方式。部分條款範圍太廣且過於主觀的行動方案六，實踐上將會對國際商業往來有一定程度的衝擊；行動方案六統一租稅協定受益人概念，使得內國法仍無法脫離與租稅協定互動關係不確定，而可能增加納稅義務人租稅負擔；租稅協定網絡所建立的障礙，使得行動方案六將全球租稅的分配更集中於已開發國家。OECD將監督機制導入行動方案六實踐面，產生一種法確信國際習慣法的效果，間接擴張G20在跨國交易的國際租稅議題影響力。反思OECD的行動方案六的影響，我國應及早因應行動方案六實踐可能的衝擊，以及行動方案六強調經濟實質性，可以提供日後我國制定反租稅規避規範的參考。 zh_TW dc.description.abstract (摘要) The Trend of Globalization leads to the possibility of completely flowing tax base, but it inevitably results in the positive or negative conflict of tax jurisdiction under the principle of independent tax jurisdiction. The adoption of tax treaty is to tackle the positive conflict of tax jurisdiction; the negative conflict of tax jurisdiction, which causes the international issue of non-double taxation, results in not only loss of tax revenue, but also the impact on corporation’s reputation and fair competition. OECD proposes the action plan to tackle the issue of base erosion and profit shifting, and also identifies that the issue causing the failure of international tax regime and harmful tax competition should be tackled by international collaboration action plan to alleviate the pressure of responding to the tax issue as to tax evasion.The implement of treaty shopping conceals the economic substance of transactions, and undermines the principle of tax fairness and reciprocity among the contracting states. That induces the collaboration action between OECD and G20 to formulate consensus-based Action Plan 6, which includes Limitation on Benefits Article and Principal Purposes Test Article for inclusion in the OECD Model Income Tax Convention. Since Limitation on Benefits Article and Principal Purposes Test Article have their own advantages, one or both of two articles could be adopted to include in the OECD Model Income Tax Convention. Under the principle of pacta sunt servanda, Action Plan 6 will lead to the issue regarding to the priority application between tax treaty and domestic law.Action Plan 6 to tackle the issue of treaty shopping is required to develop non-binding abstract norms on participants, and give participants more flexible in the adoption of the international soft tax law. Under the condition every states pursuit their own absolute interests, the prisoner’s dilemma of game theory could provide the analysis on states’ implement of Action Plan 6. Action Plan 6 under the G20’s international political endorsement and the dialogue in Global Forum on Taxation leads to the disappearance of information barriers among states and the perception that the principle of independent tax jurisdiction should not be the barriers to implement Action Plan 6, and produces the consensus that implement of Action Plan 6 is the states’ best interests. The incentives of increase on tax revenue and the assistance to OECD non-member states is the best interests to implement Action Plan 6. The implement on Action Plan 6, some articles of which are too broad and subjective, would have the impact on international business transactions. Action Plan 6 to integrate the concepts of beneficiaries would lead to the uncertainty on the interaction between tax treaty and domestic law, and that will also increase the tax burden on taxpayers. Due to the barriers created by tax treaty network, Action Plan 6 causes the allocation of global tax revenue is more concentrated in developed states. OECD introduces the monitoring system into the implement of Action Plan 6, and that produces not only the effect of an opinio juris on customary international law, but also indirect expansion of G20’s influence on international tax issues as to cross-border transactions. Due to reflection on the influence of Action Plan 6, we should take the action to respond to the impact of implement on Action Plan 6, and Action Plan 6’s emphasis on economic substance can provide us with the legislative reference to anti-tax evasion clause. en_US dc.description.tableofcontents 第一章 緒論 1第一節 研究目的與範圍 1第一項 研究目的 1第二項 研究範圍 3第二節 研究方法與架構 4第一項 研究方法 4第二項 研究架構 4第二章 稅基侵蝕與利潤移轉 6第一節 蘋果電腦公司租稅規避策略 7第一項 蘋果電腦公司國際租稅的組織架構 7第二項 蘋果電腦公司國際租稅的組織架構操作方式 9第三項 蘋果電腦公司租稅規避觀察 12第二節 國家租稅管轄權 13第一項 租稅管轄權類型 14第二項 租稅管轄權衝突 16第三項 分配租稅管轄權的原則-國際稅法上之基本原則 20第三節 稅基侵蝕產生原因 23第一項 利用租稅管轄權進行租稅套利 24第二項 利用移轉訂價以移轉利潤 27第三項 債權分類上差異 28第四項 各國反租稅規避規範失靈 30第五項 國際租稅競爭創造稅基侵蝕與利潤移轉 33第四節 稅基侵蝕的影響 35第一項 資源配置無效率 35第二項 租稅政策上失去公平性 36第三項 企業聲譽面臨風險 37第四項 企業間競爭上不公平 38第五節 小結 39第三章 經濟合作與發展組織發布稅基侵蝕與利潤移轉議題報告 43第一節 跨國企業營運模式、競爭環境與稅務之關係 45第一項 跨國企業營運模式 45第二項 國際競爭環境與稅務之關係 47第三項 各國租稅政策競爭以吸引國際性資本 48第四項 跨國企業營運模式與國際稅務之關係 50第二節 國際租稅原則與稅基侵蝕與利潤移轉之關係 51第一項 競爭國際租稅原則無法因應整體合作的跨國企業 51第二項 國際租稅原則創造稅基侵蝕與利潤移轉機會 52第三節 稅基侵蝕與利潤移轉之壓力區 54第一項 租稅協定應用在數位經濟的挑戰 55第二項 移轉訂價的操作及效用面臨以創新為導向的經濟模式 58第四節 小結 60第四章 稅基侵蝕與利潤移轉議題報告之行動方案-以租稅協定濫用為例 63第一節 行動方案內容 64第一項 針對租稅協定濫用特質發展反租稅協定濫用因應方法 64第二項 經濟合作與發展組織行動方案六徵詢意見討論稿 68第三項 行動方案六-防止不當情況下給予租稅協定利益 71第二節 目標達成所預計採取的方法 76第一項 反租稅協定濫用規範的演進 76第二項 租稅協定基礎下所制定反租稅協定濫用條款 78第三節 公眾具體討論及評論 79第一項 租稅協定基礎下反租稅協定濫用條款的適當性 80第二項 客觀測試-利益限制條款 82第三項 主觀測試-套取租稅協定利益為交易或安排的主要目的之一 86第四項 評論行動方案六-防止不當情況下給予租稅協定利益的報告 90第四節 小結 95第五章 避免濫用租稅協定行動方案六分析 99第一節 行動方案的國際法地位 99第一項 國際租稅硬法與軟法的定位 100第二項 國際租稅議題解決結構 103第三項 稅基侵蝕與利潤移轉議題經濟合作與發展組織解決結構 106第二節 行動方案的國際法之國家實踐 108第一項 行動方案六特性 109第二項 國際關係理論下行動方案六 110第三項 賽局理論下行動方案六實現的可能性 113第四項 國際組織對於行動方案六實踐的影響性 118第三節 行動方案採取方法的影響 119第一項 行動方案六操作的不確定性影響國際商業往來 120第二項 行動方案六操作與各國國內規範的衝突加劇 121第三項 全球租稅分配不平均 124第四項 二十國集團及經濟合作與發展組織國際租稅影響力的提升 125第四節 小結 126第一項 國際租稅軟法特性的行動方案六促進國際合作可能性 127第二項 實踐行動方案六的衝擊 128第三項 行動方案六的反思 129第六章 結論 130參考文獻 133 zh_TW dc.format.extent 1216549 bytes - dc.format.mimetype application/pdf - dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0100961005 en_US dc.subject (關鍵詞) 租稅管轄權衝突 zh_TW dc.subject (關鍵詞) 稅基侵蝕與利潤移轉 zh_TW dc.subject (關鍵詞) 租稅協定濫用 zh_TW dc.subject (關鍵詞) 行動方案六 zh_TW dc.subject (關鍵詞) 國際租稅軟法 zh_TW dc.subject (關鍵詞) 國家實踐 zh_TW dc.subject (關鍵詞) 國際習慣法 zh_TW dc.subject (關鍵詞) conflict of tax jurisdiction en_US dc.subject (關鍵詞) base erosion and profit shifting en_US dc.subject (關鍵詞) treaty shopping en_US dc.subject (關鍵詞) Action Plan 6 en_US dc.subject (關鍵詞) international soft tax law en_US dc.subject (關鍵詞) states’ practice en_US dc.subject (關鍵詞) customary international law en_US dc.title (題名) 從國際法觀點分析租稅協定濫用所造成稅基侵蝕與利潤移轉問題：以經濟合作與發展組織所提出行動方案六為例 zh_TW dc.title (題名) An Analysis on OECD`s Action Plan 6 for Tax Erosion and Profit Shifting due to Treaty Shopping-From the Viewpoint of International Law en_US dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一.中文文獻(一)教科書、專書(依作者姓氏筆劃排序)1.林彩梅，多國籍企業，五南圖書出版股份有限公司，2006年第六版。2.姜皇池，國際公法導論，新學林出版股份有限公司，2006年3月。3.陳清秀，現代稅法原理與國際稅法，元照出版有限公司，2010年第二版。4.陳清秀，稅法總論，元照出版有限公司，2006年10月。5.陳清秀，國際稅法，元照出版有限公司，2015.04。6.曾怡仁，國際政治經濟學理論，三民書局，2013年5月。7.楊永明，國際關係，前程文化事業有限公司，2010年6月。8.張亞中主編，國際關係總論，揚智文化事業公司，2003年11月。9.劉劍文，國際稅法學，北京大學出版社，2004年第二版。(二)翻譯專書1.布瑞斯威爾米爾茲(Barry Bracewell-Milnes)及魏斯林克(M. 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2016年4月17日。31.簡略說明跨國企業支付極少賦稅原因來自於BEPS，並介紹OECD的BEPS為何，及其影響為何。參考網站http://oecdinsights.org/2013/02/13/beps-why-youre-taxed-more-than-a-multinational/.最後瀏覽日: 2016年4月22日。32.美國財政部2007年11月給國會的報告(Report to The Congress on Earnings Stripping, Transfer Pricing and U.S. Income Tax Treaties)中提到，公司利用資金借貸方式移轉利潤至低賦稅區使最普遍方法。參考網站：https://www.treasury.gov/resource-center/tax-policy/tax-analysis/Documents/OTA-Report-Earnings-Stripping-Transfer-Pricing-2007.pdf. 第21頁。最後瀏覽日: 2016年4月30日。33.立法院第9屆第1會期第20次會議2016年7月12日三讀通過建立反租稅規避制度之「所得稅法」第43條之3、第43條之4、第126條修正案。本次修正係為建立受控外國公司（Controlled Foreign Company，CFC）及實際管理處所（Place of Effective Management，PEM）制度，以建構更周延的反租稅規避規定。參考網站：http://lis.ly.gov.tw/lglawc/lawsingle?0215688B8A58000000000000000001400000000400FFFFFD00^015131050712^00015033001.。 最後瀏覽日: 2016年8月01日。34.2012年4月29日紐約時報報導蘋果電腦公司租稅規避操作方式，其中提及利用虛設荷蘭公司取得租稅利益，並傳輸海外利潤至加勒比海免稅天堂。此為雙層愛爾蘭夾荷蘭三明治（Double Irish with a Dutch Sandwich）的租稅規避方式，蘋果電腦公司算是最早操作。參考網站：http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html?_r=0. 最後瀏覽日: 2016年7月30日。Google也採用雙層愛爾蘭夾荷蘭三明治（Double Irish with a Dutch Sandwich）的方式，套取租稅協定利益。35.歐盟母子公司稅收指令90/435/EEC規定旨在消除重複課稅問題。參考網站；http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31990L0435:en:HTML. 最後瀏覽日: 2016年7月23日。36.愛爾蘭商業組織會員主要是由愛爾蘭的國內企業或跨國企業所組成，主要目的在於遊說政府、政策制定者及國內或國際利害關係人，並對政策形成產生影響。目前約有7,500個會員。參考網站: https://www.ibec.ie/IBEC/IBEC.nsf/vPages/About_Us~about-ibec?OpenDocument. 最後瀏覽日: 2016年8月03日。37.德國產業聯合會的成員主要是在德國各產業的同業公會，而一般單一公司無法成為會員。目前德國產業聯合會成員有36個同業公會，代表維護10萬家企業的利益。參考網站: http://english.bdi.eu/bdi/members/. 最後瀏覽日: 2016年8月02日。38.雇主组織歐洲商會主要會員來自於歐洲34個國家的產業公會，一般單一公司非其直屬會員。雇主组織歐洲商會定期與歐洲議會委員會及理事會(European Parliament, Commission and Council)，以及主要政策關係人互動，目的在於倡導歐洲成長及提升競爭力水準。參考網站：https://www.businesseurope.eu/mission-and-priorities. 最後瀏覽日: 2016年8月03日。39.美國全國對外貿易協會會員美國企業，其目的在於提倡一個具有規則的世界經濟，它也是目前唯一倡導會員的國際與公共政策優先事項。參考網站：http://www.nftc.org/?id=225. 最後瀏覽日: 2016年8月03日。40.日本貿易會主要是日本的貿易公司所組成的行業協會，其目的在於為日本經濟的繁榮和透過貿易強化國際社會功能，並在有關貿易相關議題取得共識，以提供相對的解決方案給政府及相關組織。參考網站：http://www.jftc.or.jp/english/whatisjftc2.htm. 最後瀏覽日: 2016年8月03日。41.日本經濟團體聯合會是日本最主要的經濟團體，會員是由日本大型跨國企業和上市公司所組成。其目的在於為了能夠穩定及迅速解決各種國內或國際的議題，並取得商業團體的一致共識。參考網站：http://www.keidanren.or.jp/en/profile/pro001.html. 最後瀏覽日: 2016年8月03日。42.美國租稅協定範本專業解釋(2006 U.S. Model Technical Explanation) 第63至73頁。參考網站：https://www.treasury.gov/press-center/press-releases/Documents/hp16802.pdf. 最後瀏覽日: 2016年8月08日。43.國際投資組織是一個由跨國企業在美國的子公司所組成非營利性質的美國商會，商會宗旨在於促進跨國企業在美國營運，以推動促使國際貿易及投資的政策。參考網站：http://www.ofii.org/about. 最後瀏覽日: 2016年8月08日。44.瑞士控股公司聯盟是一個商業聯盟，代表設立在瑞士跨國企業的利益，該聯盟的宗旨在於改善瑞士的經濟環境及法律規則，並推動自由貿易環境以增進國際貿易的增長。參考網站：http://www.swissholdings.ch/en/our-federation/. 最後瀏覽日: 2016年8月03日。45.稅務顧問的專業機構Confederation Fiscale Europeenne是一個跨歐洲國家的組織，目前該組織有來自21國歐洲國家的26個國家組織。其主要目的在於將有關租稅議題提出至歐洲聯盟，並促進歐洲各國租稅法交流合作。參考網站：http://www.cfe-eutax.org/about. 最後瀏覽日: 2016年8月03日。46.法國商業聯盟擁有75萬個企業會員，是法國最大的企業聯盟，它代表企業與政府、媒體和公眾對話，保護企業利益，並代表企業參與國家經社諮詢機構活動。參考網站：http://eng.medef.com/missions/what-is-medefs-purpose.html. 最後瀏覽日: 2016年8月03日。47.美國國際商業委員會是國際商會(The International Chamber of Commerce,ICC)、商業和工業諮詢委員會經合組織(Business and Industry Advisory Committee to the OECD)及國際雇主組織(International Organization of Employers )的美國會員，該委會大約有300個會員身分，其中包括跨國企業、律師事務所及商業公會。美國國際商業委員會的宗旨在於能將美國企業意見及解決方案推廣及提升，而影響國際性政策制定，並且藉由影響國際法規環境的發展，來降低會員海外的營運成本。參考網站：http://www.uscib.org/uscib-at-a-glance-ud-2410/.最後瀏覽日: 2016年8月05日。48.租稅原則國際聯盟是由全球大約20多家大型跨國企業所組成，其行業別遍及消費產品、媒體、礦業、電信、油田服務、交通運輸、醫療、電腦IT技術等。該聯盟的宗旨基於防止重複課稅及提供可預測處理原則給國際化經營企業的前提，而促進國際稅收原則的發展及應用。參考網站：https://www.oecd.org/ctp/transfer-pricing/International-Alliance-Principled-Taxation%20(IAPT).pdf. 最後瀏覽日: 2016年8月05日。49.BIAC主要有三類型會員所組成，一為OECD會員國的主要商業組織，二為具有OECD觀察員身分國的商業組織，三為定期參與BIAC政策工作的跨國際組織。BIAC定期及主動積極與OECD的互動，使得BIAC會員有機會參與OECD會議、全球論壇及諮詢OECD領導階層、各委員會及相關工作小組。BIAC的宗旨在於OECD政策制定階段解決企業需求，並藉由本身的專業對於OECD政策推廣產生正面的影響。參考網站：http://biac.org/quick-facts/. 最後瀏覽日: 2016年8月05日。50.亞洲資本市場稅務委員會是一個由金融服務業機構所組成的組織，會員是在亞洲營運的銀行、投資銀行、證券公司及其他各種金融服務的機構(例如：高盛銀行、美國銀行、匯豐銀行、花旗銀行、及摩根大通銀行等)，而其代表主要為在香港地區的稅務主管。亞洲資本市場稅務委員會的主要宗旨是根據其章程，提供論壇給予會員討論對於在亞洲所產生會影響亞洲資本市場的租稅議題，並且交換對於議題分析觀點。亞洲資本市場稅務委員會也直接或間接參與與其他組織在租稅議題的倡導活動。參考網站：http://www.oecd.org/tax/exchange-of-tax-information/46019879.pdf. 最後瀏覽日: 2016年8月05日。51.部分OECD國家基於本身資源有限，而必須與鄰近國家保持經濟及貿易互動，以發展本身經濟，因而採取較為彈性及高度自由化的稅制吸引國際資本流入，例如荷蘭、瑞士、盧森堡及瑞士。OECD在2000年給與G20財政部長的報告及由財政事務委員會建議事項，說明OECD會員國的租稅政策符合有害的租稅競爭要件，其中荷蘭、瑞士、盧森堡及瑞士在於資金融通及租賃、基金管理、以及總部租稅制度，列入以租稅吸引國際資金的流入。參考網站：http://www.oecd.org/ctp/harmful/2090192.pdf. 最後瀏覽日: 2016年8月05日。52.我國所簽屬租稅協定共有30個，其中有16個國家為OECD會員國。參考網站：http://www.mof.gov.tw/Pages/Detail.aspx?nodeid=191&pid=63930. 最後瀏覽日：2016年8月6日。 zh_TW
