| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.advisor | Jack Wu | en_US |
| dc.contributor.author (作者) | 丁碧蓮 | zh_TW |
| dc.contributor.author (作者) | Denise Ding | en_US |
| dc.creator (作者) | 丁碧蓮 | zh_TW |
| dc.creator (作者) | Denise Ding | en_US |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 14-九月-2009 09:52:31 (UTC+8) | - |
| dc.date.available | 14-九月-2009 09:52:31 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-九月-2009 09:52:31 (UTC+8) | - |
| dc.identifier (其他 識別碼) | G0919330081 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31369 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 國際經營管理碩士班(IMBA) | zh_TW |
| dc.description (描述) | 91933008 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 臺灣稅改採行受控外國公司所得稅課稅制度之可行性 | zh_TW |
| dc.description.abstract (摘要) | ABSTRACT Given that each country is limited by its fiscal jurisdiction, globalization creates more opportunity for individuals as well as enterprises to avoid taxation. One possibility in the avoidance of taxation is to divert domestic-source income to a foreign entity so as to avoid resident country taxation. Due to concerns that its domestic taxpayers may take advantage of tax deferrals, many countries enacted legislation to establish CFC rules. The purpose of the legislation is to protect the national tax base from erosion due to transfers of income from residents to companies in tax havens or low tax jurisdictions. At present, Taiwan does not have CFC measures in place. With the increase in the amount of investment through tax haven countries, it seems that Taiwan government is seriously considering adopting the CFC measures. Even though many countries have already implemented or are considering implementing such measures, such measures need to be carefully examined before their implementation given the differences in economic development, international trade and investment, political and cultural conditions of each country. This paper wishes to aid government institutions to formulate feasible and effective tax measures. First, it examines whether the Taiwan government also faces the same problem of its residents diverting their income to foreign countries. It concludes that the possibility of the Taiwanese businesses engaging in tax diverting activities is also high. The paper then focuses on the analysis of the feasibility of adoption of CFC measures in Taiwan. After examining government concerns and the impact on the businesses, it concludes that Taiwan is not yet in a good position to implement such a complex rule. Thus, the paper recommends some steps that the government may take at this stage and highlights some points for consideration when Taiwan is in a better position to adopt such measures. | en_US |
| dc.description.abstract (摘要) | Table of Contents CHAPTER 1 INTRODUCTION ------------------------------------------------------ 1 1.1 Motivation and Purpose -------------------------------------------------------- 1 1.2 Structures of CFCs and Comparisons of Tax Burdens------------------ 4 1.3 Framework ------------------------------------------------------------------------ 13 CHAPTER 2 General design of CFC rules --------------------------------------- 15 2.1 Definition of a Controlled Foreign Corporation --------------------------- 15 2.2 Domestic Taxpayers Subject to Tax ----------------------------------------- 16 2.3 Designated Jurisdiction or Transactional Approach -------------------- 17 2.4 Definition and Computation of Attributable Income --------------------- 18 2.5 Nature and Scope of Exemptions ------------------------------------------- 19 2.6 Relief Provisions ----------------------------------------------------------------- 21 CHAPTER 3 CFC Legislations ------------------------------------------------------ 22 3.1 The United States (The Transactional Approach) ----------------------- 22 3.2 Australia (The Designated Jurisdiction Approach) ---------------------- 33 CHAPTER 4 Brief on Taxation in Taiwan ---------------------------------------- 38 4.1 Income Tax ------------------------------------------------------------------------ 38 4.2 Tax Treaties ----------------------------------------------------------------------- 41 4.3 Transfer Pricing ------------------------------------------------------------------ 42 CHAPTER 5 Analysis ------------------------------------------------------------------ 45 5.1 Does Taiwan also face the same problem? ------------------------------- 45 5.2 What is the benefit of adopting CFC measures? ------------------------ 47 5.3 What concerns may the government have if adopting CFC measures? ------------------------------------------------------------------------- 48 5.4 What Impact may there be if CFC measures are adopted? ----------- 55 5.5 What can the government do at this stage? ------------------------------ 58 5.6 What should be considered if adopting CFC measures? -------------- 60 CHAPTER 6 Conclusions ------------------------------------------------------------- 64 References -------------------------------------------------------------------------------- 68 | - |
| dc.description.tableofcontents | Table of Contents CHAPTER 1 INTRODUCTION ------------------------------------------------------ 1 1.1 Motivation and Purpose -------------------------------------------------------- 1 1.2 Structures of CFCs and Comparisons of Tax Burdens------------------ 4 1.3 Framework ------------------------------------------------------------------------ 13 CHAPTER 2 General design of CFC rules --------------------------------------- 15 2.1 Definition of a Controlled Foreign Corporation --------------------------- 15 2.2 Domestic Taxpayers Subject to Tax ----------------------------------------- 16 2.3 Designated Jurisdiction or Transactional Approach -------------------- 17 2.4 Definition and Computation of Attributable Income --------------------- 18 2.5 Nature and Scope of Exemptions ------------------------------------------- 19 2.6 Relief Provisions ----------------------------------------------------------------- 21 CHAPTER 3 CFC Legislations ------------------------------------------------------ 22 3.1 The United States (The Transactional Approach) ----------------------- 22 3.2 Australia (The Designated Jurisdiction Approach) ---------------------- 33 CHAPTER 4 Brief on Taxation in Taiwan ---------------------------------------- 38 4.1 Income Tax ------------------------------------------------------------------------ 38 4.2 Tax Treaties ----------------------------------------------------------------------- 41 4.3 Transfer Pricing ------------------------------------------------------------------ 42 CHAPTER 5 Analysis ------------------------------------------------------------------ 45 5.1 Does Taiwan also face the same problem? ------------------------------- 45 5.2 What is the benefit of adopting CFC measures? ------------------------ 47 5.3 What concerns may the government have if adopting CFC measures? ------------------------------------------------------------------------- 48 5.4 What Impact may there be if CFC measures are adopted? ----------- 55 5.5 What can the government do at this stage? ------------------------------ 58 5.6 What should be considered if adopting CFC measures? -------------- 60 CHAPTER 6 Conclusions ------------------------------------------------------------- 64 References -------------------------------------------------------------------------------- 68 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0919330081 | en_US |
| dc.subject (關鍵詞) | 所得稅課稅制度 | zh_TW |
| dc.title (題名) | 臺灣稅改採行受控外國公司所得稅課稅制度之可行性 | zh_TW |
| dc.title (題名) | The feasibility of the adoption of controlled foreign corporation measures in Taiwan tax reform | en_US |
| dc.type (資料類型) | thesis | en |
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