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論著名稱: 有限合夥之稅捐負擔分析(Tax Burden Analysis of the Limited Partnership)
編著譯者: 柯格鐘
出版日期: 2015.12.05
刊登出處: 台灣/月旦法學雜誌第 248 期 /39-53 頁
頁  數: 15 點閱次數: 1423
下載點數: 60 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 有限合夥稅捐轉付穿透原則移轉訂價反資本弱化
中文摘要: 有限合夥為新型態組織,因具法人格,故在稅法上認屬獨立之營利事業,並因此適用兩稅合一之稅額扣抵制。惟此稅制在我國實務上操作問題頗多,包括可扣抵稅額帳戶之計算複雜,對境內外股東稅負不均,均將產生不少實行障礙。建議立法應將所有具屬人性之商業組織,採美國「稅捐轉付」或德國穿透原則,將所得之盈餘或虧損,直接歸屬於有限合夥之各合夥人為宜。另有限合夥事業,可能與有限合夥人之事業,形成稅捐法上關係企業地位,應注意不令常規移轉訂價與反資本弱化行為規範的適用。
英文關鍵詞: Limited PartnershipPass Through PaymentDurchgriffstheorieTransfer PricingAnti-Thin Capitalization
英文摘要: The limited partnership, a new form of organization with corporate personality, isrecognized as the profit-seeking enterprise under tax regulations. Therefore, it shouldapply to the tax credit system of integrated income tax. However, in practice, this systemhas caused many problems, including the complicated calculation of Imputation CreditAccount and uneven tax burdens between domestic and foreign shareholders. Thus, thisarticle, based on the pass through payment under US law or the Durchgriffstheorie underGerman law, proposed that we should attribute the profits and losses incurred in theoperation directly to the partners. On the other hand, limited partnership may become anaffiliated company with partner's business; therefore, we should also take notice of theapplications of non-arm' s-length transfer pricing and anti-thin capitalization.
目  次: 壹、前言:有限合夥立法史與動機內容簡述
貳、有限合夥事業的稅負
參、普通合夥人的稅負
肆、有限合夥人的稅負
伍、結論
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