跨境軟體「授權合約」課徵所得稅之研究－ 以最高行政法院104年度判字第748號判決的案例事實及問題為中心

Abstract

國家對其稅務居民的所得，通常可選擇對全球所得課稅，也可就其境內來源所得課稅，但對於非稅務居民，僅能就其境內來源所得課稅。當一筆所得涉及兩個國家時，需仰賴各國間締結租稅協定，以避免雙重課稅，並確定該筆所得應由稅務居民國課稅或來源國課稅；而各國內國法中，又對於所得「來源」應歸屬於何國之認定標準都有不同的看法。故無論是國際租稅協定或內國法的來源所得規範，以區別所得類型作為認定標準，故所得定性在國際稅法上極為重要。 就總機構不在我國境內的非居民事業，按照我國所得稅法第 3 條規定，僅中華民國來源所得負我國營利事業所得稅的納稅義務，而我國所得稅法第 8 條，則係規範「中華民國來源所得」的認定標準。然此見解，仍然受到納稅人的質疑，徵納雙方的爭議，並沒有因為司法實務見解穩定而平息。為此，本文就此跨境交易的租稅問題，除了藉由實務判決所提出爭點，並以所得稅法規定為依歸，同時參考OECD租稅協定範本與中新租稅協定的相關規範，整理本案判決與中新租稅協定看法不同之處，提出可能解決爭點之建議，希望能藉此提供跨國企業如遇相關稅務問題時可以參考及討論的方向，更甚希望能藉由立法來降低或減少不斷產生的稅務爭議。

In general, a non-resident 's income is generally subject to tax in the same manner as a resident and this means that their worldwide income is subject to income tax. However, some countries only tax the source income when they have been signed the Income Tax Agreements with Taiwan. Therefore, for a cross-border transaction, a tax treaty is necessary between these two countries and only their source income is taxable. It is to determine whether the income should be taxed by the resident 's income or heir source income, and thus to avoid the possible double taxation. In each nation's domestic law, there is usually a provision defining income from “sources.” As for our domestic law, it is written in Article 8 of the Income Tax Act. Both in tax treaty and the source rule in domestic law, the regulations are based on different categories of incomes. Therefore, the characterization of income becomes a critical issue. Based on the Income Tax Law article 3, non-resident enterprises (which refer to the enterprises do not locate their headquarters in R.O.C.) only need to pay taxes for the “Income from R.O.C. source”. And the rules to determine the source of income is located in article 8. In the past, the interpretations of non- resident enterprises income derived from service are stable (place of performance). This study analyzes the tax reform in the case of Microsoft Singapore business to see if Taiwan has a tax treaty with Singapore for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income about the issue, and comprise the decisions done by Taiwanese Ministry of Finance and administrative courts to point out the issue of income derived from non-resident enterprises performing service outside of R.O.C. in Taiwan’s income tax. Hope that this study may clarify the problems of income derived from non-resident enterprises and can provide the solution to reduce disputes, and much more foreseeable for tax collectors and taxpayers.