| 關 鍵 詞： |
數位經濟；價值創造地；無形資產；數據資料；常設機構；移轉訂價；數位稅；顯著數位化存在；數位常設機構；跨境電商 |
| 中文摘要： |
數位經濟所帶來的稅捐挑戰是目前各國最棘手的難題，其所帶來最大的課稅衝擊，莫過於國際稅法的傳統規則不再能適用於以機動性以及數位性為主的經濟活動，質言之，居住地原則以及來源地原則在數位經濟下失去意義，取而代之者為價值創造地與經濟活動地。此外，藉由非傳統意義下具有實體存在的常設機構模式達成經濟活動時，實體的存在應由現代的資訊以及通訊科技取代之。以目前國際稅法改變的速度是前所未見，因此，掌握數位經濟的國際課稅趨勢有其必要性。
我國雖然有跨境電商稅制，然在所得稅的課稅新制中，依然存有一些觀念上未予釐清的部分。從而，本文最主要針對OECD以及歐盟對於數位經濟的課稅發展為介紹，並藉由跨國數位企業在歐盟境內從事數位服務之案例，探討在現行國際稅法課稅藍本下所遭遇之課稅困境，並檢視 OECD 以及歐盟之措施是否有助於問題之解決，並重新省思之。最後，檢討我國對於跨境電商所得課稅之規定，並在分析 OECD 與歐盟措施之利弊後，提出對於我國最適合的課稅方案，以俾作為我國未來修法之參考。
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| 英文關鍵詞： |
digital economy；place of value creation；intangible asset；data；permanent establishment；transfer pricing；digital tax；significant digital presence；digital permanent establishment；cross-border e-commerce |
| 英文摘要： |
The tax challenge in the digital economy is currently the most difficult problem for all countries. The traditional rules of international tax law can no longer be applied to economic activities that are mainly mobile and digital in particular. In short, the principle of residence and the principle of territorial source lose their meaning in the digital economy, and they are replaced by places of value creation and economic activities. In addition, when economic activities are achieved through a permanent establishment model with a physical presence in a non-traditional sense, the physical existence should be replaced by modern information and communication technology. The speed of changes in international tax laws is presently unprecedented.
In order to solve the income taxation challenge of cross-border e-commerce by the digital economy, Taiwan's Ministry of Finance referred to the practices of the European Union and some OECD countries and announced the "Key Points for Taxation of Cross-border Sales of Electronic Services for Foreign Enterprises" in May 2018. Amendment to Article 8 of the Income Tax Law about the principle of territory sources. According to this, when cross-border e-commerce sales electronic services to domestic buyers, he must pay income tax for profitable businesses. Although Taiwan has a cross-border e-commerce tax system, there are still some conceptually unclear parts in the new income tax system.
Therefore, it is necessary to grasp the trend of international taxation in the digital economy. This article mainly introduces the taxation development of the OECD and the EU on the digital economy, and through the case of multinational digital companies discusses the taxation dilemma under the current international taxation in digital services. Examine whether the measures of the OECD and the EU help solve the problem, and reconsider it. Finally, review Taiwan’s regulations on taxation of cross-border e-commerce income, and after analyzing the pros and cons of OECD and EU measures, propose the most suitable taxation plan for Taiwan.
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| 目 次： |
壹、問題意識
一、數位經濟課稅衝擊之形成背景
二、數位經濟課稅之因應措施及爭議
三、數位經濟之課稅發展對我國之影響
貳、數位經濟之商業模式
一、前言
二、數位經濟之定義
三、數位化之形式
四、數位經濟下之重要新型商業部門
參、數位行銷課稅之案例分析：以愛爾蘭 FANG 有限公司之跨境數位服務為例
一、系爭案例之介紹
二、系爭案例之課稅分析
三、系爭案例之課稅困境
肆、數位經濟之課稅發展
一、OECD 之措施
二、歐盟之措施
伍、我國規範跨境電商所得稅制之立法評析
一、跨境電商課徵所得稅規定之介紹與系爭案例之適用
二、跨境電商課徵所得稅規定之修法建議與後續展望
陸、結論
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