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|Title:||論利息支出稅捐規避之防杜條款 – 以BEPS第4號行動方案為借鑑|
A Study on the Rule against Tax Avoidance Involving Interest Deduction – from the Perspective of BEPS Action 4
Thin Capitalization Rule,BEPS,Interst Expense,Interest Limitation Rule,Tax Avoidance,
|Publication Year :||2019|
In this thesis, tax avoidance involving interest deduction would be described and analysed, in order to propose a new rule, based on the best approach suggested in BPES action 4, to tackle the tax avoidance problem. The truth that, a taxpayer, especially as a member in multinational group, can effectively reduce its tax liability by deductible interest payment, is fully acknowledged. In 2011, thin capitalization rule in Taiwan was lagislated, which restricts taxpayer's interest deductibility. However, this thesis points out that current thin capitalization rule failed to tackle tax avoidance effectively, because of several obvious defects in its legal framework.
The thesis is devided into 8 chapters. It begins with the analysis of currently ongoing tax avoidance methods involving interest deduction and attempts to categorize such methods into two major types. The second chapter lays down criteria to examine whether the interest limitation rule is a feasible way to prevent BEPS from happening and to make sure that such rule is proportionate. In the third chapter, the thesis discusses about who the interest limitation rule should apply to, leading to a conclusion that a member of multinational group must be emphasized. Because of the possibility that taxpayers could raise the amount of expense economically similar to interest to circumvent the interest limitation rule, interest and payment equivalent to interest for the purpose of interest limitation rule are clearly defined in the fourth chapter. Subsequently in the fifth chapter, calculation method of the disallowance of interest expense deduction is proposed. Several special rules recommended by BEPS action 4 are also introduced in the sixth chapter. Moreover, successful application of interest limitation rule results from effective adminitration, in which tax return regime and information exchange within countries are also necessary. As for issue related to administration, relevant details are described in the seventh chapter.
The thesis concludes that current rules against tax avoidance involving interest deduction must be amended, so as to truly address problems of BEPS. New interest limitation rule should be enacted from the perspective of the best approach proposed in BEPS action 4.
|Appears in Collections:||法律學系|
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