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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 15:45:29 (UTC+8)
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). Intercompany loans and profit shifting: \nEvidence from company-level data. CESifo Working Paper 1959, CESifo Group,Munich.\nBuettner, T., M. Overesch, U. Schreiber, and G. Wamser. (2012). The impact of \nthin-capitalization rules on the capital structure of multinational firms. Journal of Public Economics 96 (11/12): 930-938.\nClausing, K. A. (2003). Tax-motivated transfer pricing and us intrafirm trade prices. \nJournal of Public Economics 87 (9–10): 2207–23.\nClausing, Kimberly A., (2009). Multinational firm tax avoidance and tax policy. \nNational Tax Journal 62 (4), 703-725.\nDesai, M., C. Foley, and J. Hines. (2004). A multinational perspective on capital \nstructure choice and internal capital markets. The Journal of Finance 59 (6): 2451-2487.\nDischinger, M. (2010). Profit shifting by multinationals: Indirect evidence from \nEuropean micro data. Discussion Paper, Ludwig-Maximilians-University Munich.\nDischinger, M., and N. Riedel. (2008). Corporate taxes and the location of \nintangible assets within multinational firms. Discussion Paper in Economics 5294, Department of Economics, University of Munich, Munich.\nErnst & Young, (2013). Transfer pricing global reference guide. Available at\nhttp://www.ey.com/Publication/vwLUAssets/Transfer_pricing_global_reference_guide_2013/$FILE/Transfer_pricing_global_reference_guide_2013.pdf\nFuest C, and N Riedel, (2012). Tax evasion and tax avoidance: the role of \ninternational profit shifting. Draining development? Controlling flows of illicit funds from developing countries. World Bank, available at https://openknowledge.worldbank.org/handle/10986/2242\nGramlich, Jeffrey D., Piman Limpaphayom, S. Ghon Rhee, (2004). Taxes, keiretsu \naffiliation, and income shifting. Journal of Accounting and Economics 37, 203–228.\nGranger C.W.J. and P. Newbold (1974). Spurious regressions in Econometrics. \nJournal of Econometrics 2 (1974) 111-120. \nGravelle, Jane G. (2013). Tax havens: International tax avoidance and evasion. \nCongressional Research Service.\nGrubert ,H., and J. Mutti. Taxes, (1991). Tariffs and transfer pricing in multinational \ncorporate decision making. Review of Economics and Statistics 73 :285-93\nHarry Grubert (2012). Foreign taxes and the growing share of U.S. multinational \ncompany income abroad: Profits, not sales, are being globalized. National tax journal, June,65 (2), 247-282\nHeckemeyer, Jost H.; Overesch, Michael (2013). Multinationals` profit response to tax \ndifferentials: Effect size and shifting channels. ZEW Discussion Papers, No.13-045, available at http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-340498\nHines, James R. Jr., and Eric M. Rice, (1994). Fiscal paradise: Foreign tax havens and \nAmerican business. The Quarterly Journal of Economics 109 (1), 149-182.\nHuizinga, H. and L. Laeven. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics 92: 1164-1182.\nHuizinga, H., K. Laeven, and G. Nicodeme. (2007). Capital structure and \ninternational debt-shifting. IMF Working Paper, International Monetary Fund.\nJanský, Petr and Prats, Alex, (2013), Multinational corporations and the profit shifting \nlure of tax havens, Christian Aid Occasional Paper No. 9.\nKlassen K. J., M. Lang, and M. Wolfson. (1993). Geographic income shifting by \nmultinational corporations in response to tax rate changes. Journal of Accounting \nResearch 31: 140-173.\nLevin, A., C. F. Lin, and C. S. Chu. (2002). Unit root tests in panel data: asymptotic \nand finite sample properties. Journal of Econometrics 108: 1-24.\nLo Agnes W.Y., Raymond M.K. Wong , Michael Firth (2010). Can corporate \ngovernance deter management from manipulating earnings? Evidence from \nrelated-party sales transactions in China , Journal of Corporate Finance 16 \n225–235.\nLohse , Theresa, Nadine Riedel and Christoph Spengel (2012). The increasing \nimportance of transfer pricing regulations – a worldwide overview. Oxford University Centre for Business Taxation.\nLohse, Theresa; Riedel, Nadine (2012). The impact of transfer pricing regulations on \nprofit shifting within European multinationals. FZID Discussion Papers, \nNo.61-2012, available at http://nbn-resolving.de/urn:nbn:de:bsz:100-opus-7962\nMaffini, G. and S. Mokkas. (2011). Profit shifting and measured productivity of \nmultinational firms. Oxford Bulletin of Economics and Statistics 73: 1-20.\nMintz, J., and A. Weichenrieder. (2005). Taxation and the financial structure of \nGerman outbound FDI. CESifo working paper 1612 (December), Munich.\nOECD, (2013). Addressing base erosion and profit shifting, February 2013. Available \nat http://dx.doi.org/10.1787/9789264192744-en\nOveresch Michael, (2006). Transfer pricing of intrafirm sales as a profit shifting \nchannel – Evidence from German firm data. Discussion paper, Centre for European Economic Research (ZEW).\nOveresch, M., and G. Wamser. (2006). German inbound investment, corporate tax \nplanning, and thin-capitalization rules: A difference-in-differences approach. Centre for European Economic Research Discussion Paper No. 06-075.\nOyelere P. B., Emmanuel C. R. (1998). International transfer pricing and income \nshifting: Evidence from the UK. The European Accounting Review 1998, 7:4, 623-635.\nTax Justice Network (2012), The Price of Offshore Revisited. Available at \nhttp://www.elcorreo.eu.org/IMG/pdf/Price_of_Offshore_Revisited_72612.pdf\nTaylor Grantley, Grant Richardson (2013). The determinants of thinly capitalized tax \navoidance structures: Evidence from Australian firms, Journal of International Accounting, Auditing and Taxation 22 (2013) 12– 25.\nWeichenrieder, A. (2009). 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
dc.contributor.advisor 陳香梅zh_TW
dc.contributor.author (Authors) 顏瀅庭zh_TW
dc.creator (作者) 顏瀅庭zh_TW
dc.date (日期) 2013en_US
dc.date.accessioned 21-Jul-2014 15:45:29 (UTC+8)-
dc.date.available 21-Jul-2014 15:45:29 (UTC+8)-
dc.date.issued (上傳時間) 21-Jul-2014 15:45:29 (UTC+8)-
dc.identifier (Other Identifiers) G0101255025en_US
dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=75987-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政研究所zh_TW
dc.description (描述) 101255025zh_TW
dc.description (描述) 102zh_TW
dc.description.abstract (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。zh_TW
dc.description.tableofcontents 壹、 前言 1\n貳、 臺灣電子業對外投資背景 8\n一、 臺灣對外投資概況 8\n二、 臺灣電子工業市公司對外投資現況 12\n三、 臺灣電子業投資地為租稅天堂之相關租稅環境 14\n四、 臺灣電子業投資地之移轉訂價規範執行情況 18\n五、小結 20\n參、 實證方法 22\n一、 實證模型設定 22\n二、 變數定義與資料來源 24\n肆、 實證結果分析 29\n一、 敘述統計分析 29\n二、 模型檢定 30\n三、 實證結果 33\n伍、 結論與建議 37\n參考文獻 38zh_TW
dc.format.extent 793136 bytes-
dc.format.mimetype application/pdf-
dc.language.iso en_US-
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0101255025en_US
dc.subject (關鍵詞) 移轉訂價zh_TW
dc.subject (關鍵詞) 租稅天堂zh_TW
dc.subject (關鍵詞) 資本弱化zh_TW
dc.subject (關鍵詞) 租稅規避制度zh_TW
dc.subject (關鍵詞) 利潤移轉zh_TW
dc.subject (關鍵詞) 隨機效果模型zh_TW
dc.subject (關鍵詞) Transfer pricingen_US
dc.subject (關鍵詞) Tax heavensen_US
dc.subject (關鍵詞) Thin capitalizationen_US
dc.subject (關鍵詞) Tax avoidance regimesen_US
dc.subject (關鍵詞) Profit shiftingen_US
dc.subject (關鍵詞) Random effect modelen_US
dc.title (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zh_TW
dc.title (題名) Impact of anti-tax avoidance regimes on the profit shifting-Evidence from the listed electronic industries in Taiwan investing on subsidiaries abroaden_US
dc.type (資料類型) thesisen
dc.relation.reference (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). Intercompany loans and profit shifting: \nEvidence from company-level data. CESifo Working Paper 1959, CESifo Group,Munich.\nBuettner, T., M. Overesch, U. Schreiber, and G. Wamser. (2012). The impact of \nthin-capitalization rules on the capital structure of multinational firms. Journal of Public Economics 96 (11/12): 930-938.\nClausing, K. A. (2003). Tax-motivated transfer pricing and us intrafirm trade prices. \nJournal of Public Economics 87 (9–10): 2207–23.\nClausing, Kimberly A., (2009). Multinational firm tax avoidance and tax policy. \nNational Tax Journal 62 (4), 703-725.\nDesai, M., C. Foley, and J. Hines. (2004). A multinational perspective on capital \nstructure choice and internal capital markets. The Journal of Finance 59 (6): 2451-2487.\nDischinger, M. (2010). Profit shifting by multinationals: Indirect evidence from \nEuropean micro data. Discussion Paper, Ludwig-Maximilians-University Munich.\nDischinger, M., and N. Riedel. (2008). Corporate taxes and the location of \nintangible assets within multinational firms. Discussion Paper in Economics 5294, Department of Economics, University of Munich, Munich.\nErnst & Young, (2013). Transfer pricing global reference guide. Available at\nhttp://www.ey.com/Publication/vwLUAssets/Transfer_pricing_global_reference_guide_2013/$FILE/Transfer_pricing_global_reference_guide_2013.pdf\nFuest C, and N Riedel, (2012). Tax evasion and tax avoidance: the role of \ninternational profit shifting. Draining development? Controlling flows of illicit funds from developing countries. World Bank, available at https://openknowledge.worldbank.org/handle/10986/2242\nGramlich, Jeffrey D., Piman Limpaphayom, S. Ghon Rhee, (2004). Taxes, keiretsu \naffiliation, and income shifting. Journal of Accounting and Economics 37, 203–228.\nGranger C.W.J. and P. Newbold (1974). Spurious regressions in Econometrics. \nJournal of Econometrics 2 (1974) 111-120. \nGravelle, Jane G. (2013). Tax havens: International tax avoidance and evasion. \nCongressional Research Service.\nGrubert ,H., and J. Mutti. Taxes, (1991). Tariffs and transfer pricing in multinational \ncorporate decision making. Review of Economics and Statistics 73 :285-93\nHarry Grubert (2012). Foreign taxes and the growing share of U.S. multinational \ncompany income abroad: Profits, not sales, are being globalized. National tax journal, June,65 (2), 247-282\nHeckemeyer, Jost H.; Overesch, Michael (2013). Multinationals` profit response to tax \ndifferentials: Effect size and shifting channels. ZEW Discussion Papers, No.13-045, available at http://nbn-resolving.de/urn:nbn:de:bsz:180-madoc-340498\nHines, James R. Jr., and Eric M. Rice, (1994). Fiscal paradise: Foreign tax havens and \nAmerican business. The Quarterly Journal of Economics 109 (1), 149-182.\nHuizinga, H. and L. Laeven. (2008). International profit shifting within multinationals: A multi-country perspective. Journal of Public Economics 92: 1164-1182.\nHuizinga, H., K. Laeven, and G. Nicodeme. (2007). Capital structure and \ninternational debt-shifting. IMF Working Paper, International Monetary Fund.\nJanský, Petr and Prats, Alex, (2013), Multinational corporations and the profit shifting \nlure of tax havens, Christian Aid Occasional Paper No. 9.\nKlassen K. J., M. Lang, and M. Wolfson. (1993). Geographic income shifting by \nmultinational corporations in response to tax rate changes. Journal of Accounting \nResearch 31: 140-173.\nLevin, A., C. F. Lin, and C. S. Chu. (2002). Unit root tests in panel data: asymptotic \nand finite sample properties. Journal of Econometrics 108: 1-24.\nLo Agnes W.Y., Raymond M.K. Wong , Michael Firth (2010). Can corporate \ngovernance deter management from manipulating earnings? Evidence from \nrelated-party sales transactions in China , Journal of Corporate Finance 16 \n225–235.\nLohse , Theresa, Nadine Riedel and Christoph Spengel (2012). The increasing \nimportance of transfer pricing regulations – a worldwide overview. Oxford University Centre for Business Taxation.\nLohse, Theresa; Riedel, Nadine (2012). The impact of transfer pricing regulations on \nprofit shifting within European multinationals. FZID Discussion Papers, \nNo.61-2012, available at http://nbn-resolving.de/urn:nbn:de:bsz:100-opus-7962\nMaffini, G. and S. Mokkas. (2011). Profit shifting and measured productivity of \nmultinational firms. Oxford Bulletin of Economics and Statistics 73: 1-20.\nMintz, J., and A. Weichenrieder. (2005). Taxation and the financial structure of \nGerman outbound FDI. CESifo working paper 1612 (December), Munich.\nOECD, (2013). Addressing base erosion and profit shifting, February 2013. Available \nat http://dx.doi.org/10.1787/9789264192744-en\nOveresch Michael, (2006). Transfer pricing of intrafirm sales as a profit shifting \nchannel – Evidence from German firm data. Discussion paper, Centre for European Economic Research (ZEW).\nOveresch, M., and G. Wamser. (2006). German inbound investment, corporate tax \nplanning, and thin-capitalization rules: A difference-in-differences approach. Centre for European Economic Research Discussion Paper No. 06-075.\nOyelere P. B., Emmanuel C. R. (1998). International transfer pricing and income \nshifting: Evidence from the UK. The European Accounting Review 1998, 7:4, 623-635.\nTax Justice Network (2012), The Price of Offshore Revisited. Available at \nhttp://www.elcorreo.eu.org/IMG/pdf/Price_of_Offshore_Revisited_72612.pdf\nTaylor Grantley, Grant Richardson (2013). The determinants of thinly capitalized tax \navoidance structures: Evidence from Australian firms, Journal of International Accounting, Auditing and Taxation 22 (2013) 12– 25.\nWeichenrieder, A. (2009). 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=1zh_TW