法學期刊
論著名稱: 國際稅法在「數位經濟」面臨的衝擊與挑戰:評「BEPS 第 1 號行動方案」對我國跨境電商課稅制度的影響(The Impact and Challenge International Tax Law Faced on “Digital Economy”: The Effect BEPS Action 1 Had on Taiwan’s Tax System for Cross-border E-commerce)
編著譯者: 陳衍任
出版日期: 2019.03
刊登出處: 台灣/國立臺灣大學法學論叢第 48 卷 第 1 期 /263-327 頁
頁  數: 65 點閱次數: 485
下載點數: 260 點 銷售明細: 權利金查詢 變更售價
授 權 者: 陳衍任
關 鍵 詞: BEPSBEPS第一號行動方案數位經濟跨境電商顯著數位化存在所得稅營業稅國際稅法
中文摘要: 面對跨國企業近年來在「數位經濟」下採取許多激進的稅捐規劃,OECD 因而提出 BEPS 第 1 號行動方案以為因應。本文除了詳細介紹 BEPS 第 1 號行動方案的重要內容外,更重要的是去探究,BEPS 第 1 號行動方案對於我國跨境電商課稅制度會產生何種影響。
在所得稅課徵方面,面對跨國企業在「數位經濟」下的利潤移轉,BEPS 第 1 號行動方案提出許多反制方案,其中最受 OECD 青睞者,莫過於以前所未見的「顯著數位化存在」標準,創設所謂的「數位化常設機構」。然而,本文將指出,上開標準不僅無法通過「價值創造地課稅原則」的檢驗,且可能違反「課稅明確性原則」及「稅捐中立原則」。
在營業稅課徵方面,近年來在國際間有股強烈的管制趨勢,許多消費地國的稅捐機關,經常會藉由「營業稅稅籍登記」的要求,進而擬制「常設機構」的存在,此舉不僅嚴重破壞國際稅法上關於「常設機構」概念的解釋,也同樣違反「營業稅」的建置原則。
任何國際稅法上有意義的討論方式,都不應該將「所得稅」和「營業稅」孤立觀察。我國新修正的跨境電商課稅制度,卻僅「鋸箭式」地處理「營業稅」的相關議題。又即便在跨境電商的「營業稅」課徵新制中,依然存在著一些觀念未釐清的缺失。期盼在下一波的修法過程中,能一併檢討改進。
英文關鍵詞: BEPSBEPS Action 1digital economycross-border e-commercesignificant digital presenceincome taxVATinternational tax law
英文摘要: Stepping into the era of the “digital economy”, numerous international corporations have put radical tax plans into action, and to respond to this, the OECD came up with BEPS Action 1. The purpose of this essay is not only to acquaint its readers with BEPS Action 1, but will also bring to its readers’ attention, the effect it can have on Taiwan’s tax system for cross-border e-commerce.
Breaching the subject of income tax, in the “digital economy”, international corporations have taken to profit shifting, to which the BEPS Action 1 responded with many counter plans. Of these plans, the OECD deemed the “significant digital presence” a rather transcendent concept. On the other hand, this essay shall be pointing out the fact that the aforementioned standard is not qualified to pass the examination for “the principle of value creation”, and may cause for it to violate “the principle of certainty” and “the principle of neutrality”.
Moving onto VAT, as of these years, there has been a strong trend that tax authorities of numerous consumption countries usually regard the “VAT registration” as legal fiction of PE. These actions not only strongly contradict the interpretation of PE in International Tax Law, but also do not comply with VAT basic principles.
Any worthwhile observation on International Tax Law should not isolate “income tax” or “VAT”. Yet Taiwan’s newly-amended tax system for cross-border e-commerce only handles “VAT” in a limited, “out of sight, out of mind” way. Then again, even in the new VAT guidelines, there are many unclear lines and flaws.
Hopefully, there will be more adjustments made in the next amendment.
目  次: 壹、跨境電商課稅議題為全球關注焦點
貳、「數位經濟」下跨境移轉利潤及其「所得稅」課徵
一、「數位經濟」的概念及其重要特徵
二、「數位經濟」下關於稅捐課徵的建置原則
三、跨國企業在「數位經濟」下如何短漏稅捐及移轉利潤
四、在「數位經濟」下減少利潤移轉的反制措施
五、「數位經濟」下的「常設機構」概念
參、「數位經濟」下跨境提供勞務及其「營業稅」課徵
一、國際上對於營業稅課徵的共同課題
二、跨境電子勞務交易課徵營業稅的關鍵問題
三、BEPS 第 1 號行動方案的回應
四、我國規範跨境電商課徵加值型營業稅之立法評析
肆、評價與展望
相關法條:
相關判解:
相關函釋:
    相關論著:
    返回功能列