經濟數位化之課稅問題— 以BEPS2.0第一支柱為核心

Abstract

全球經濟數位化與數位經濟企業的快速崛起對國際稅捐規則發起挑戰，既有之常設機構原則難以繼續適用前提下，引起市場國與居住國對於稅捐分配制度的質疑。面對此挑戰，OECD嘗試以BEPS第一號行動方案進行解決，部分國家則出台了單邊數位稅措施，卻也導致了國際稅捐秩序的混亂。2019年，OECD終於提出雙支柱方案，其中第一支柱針對經濟數位化提出獨立於常設機構原則以外之全新全球利潤分配規則，雖各國對第一支柱之細節仍有諸多討論與爭議，卻可以由此觀察到國際間對於市場國於價值創造貢獻之認可，與各國對於市場國應享有部分課稅管轄權之共識。 本文透過整理各組織與國家對經濟數位化所提出解方，觀察全球利潤分配稅制之背景與走向、透過對第一支柱之研究，理解新制將帶來的變革、制度設計上之不足及諸多尚待解決之實行上挑戰。而後以我國「外國營利事業跨境銷售電子勞務課徵所得稅規定」為出發，呈現經濟數位化為我國帶來之稅捐稽徵挑戰，檢視我國實務上所得來源認定之合理性，並探討國際稅捐新趨勢下，我應如何於將新制融合於現有規範架構與雙邊租稅協定中，選定適合我國採納的稅改內容，對我國的稅收制度進行修訂與完善。

The digitalization of the economy and the rapid rise of digital enterprises has dramatically challenged the current international tax rules. The permanent establishment principles can no longer apply in most contexts, leading to questions about allocating taxation rights between market and residence jurisdictions. In response to this challenge, the OECD attempted to address the issue with BEPS Action 1; meanwhile, some countries chose to introduce unilateral digital tax measures, which brought even more chaos to the international tax order. In 2019, the OECD finally proposed a two-pillar solution. Pillar One focuses on the digitalization of the economy and proposes new global profit allocation rules independent of the permanent establishment principles. While there are still many discussions and controversies surrounding the details of Pillar One, there is international recognition of the contribution of market jurisdictions to value creation and a consensus among countries that market jurisdictions should have a share of taxing rights. This article observes the background and trends of international profit allocation by looking into the solutions proposed by various organizations and countries. Studying the new taxation structure helps identify the changes that will arise, spot shortcomings in the institutional design, and points out the implementation challenges that must be addressed. Additionally, based on discussions over domestic regulation, Income Taxation on Cross-border Electronic Services presents challenges in tax collection and enforcement in Taiwan. It examines the equitability of the recognition standards of income sources. It also suggests how our country should integrate the new system into the existing regulatory framework and double taxation agreements, offering the selection of suitable tax reform content to improve our tax system in light of the new trends in international taxation.