BEPS行動方案「移轉訂價文據及國別報告指導原則」對跨國企業之影響

Abstract

為解決部分跨國企業利用各國間租稅法令規範的差異，採行各種租稅上的策略安排，以降低跨國企業集團的稅捐義務所造成租稅的不公與扭曲，經濟合作暨發展組織(以下簡稱經合組織或OECD )應G20成員國之請求下，於2013年2月12日發佈『稅基侵蝕與利潤移轉報告』( Base Erosion and Profit Shifting, 以下簡稱BEPS)。並於同年7月19日配合該報告之承諾發布15項預防稅基侵蝕與利潤轉移的『行動計畫』(下稱BEPS行動方案)。 BEPS之所以會如此受到全球矚目，主要是因為OECD與G20成員國等全球主要國家市場都將可能參考該等行動方案內容修正各國的國內法加以接軌適用，進而影響全球的商業體系與租稅徵收；台灣雖非OECD之正式成員國，但OECD所發布之各項稅務指引與範本，均為我國稅務法令修正或頒布時之重要參考依據。未來我國相關稅捐法令及稽徵實務極可能參照OECD所發布的BEPS行動方案建議而有所修訂。 在15項行動方案中有4項行動計畫與移轉定價有關，其中第13項行動方案「移轉訂價文據及國別報告指導原則」已訂案，針對在此行動方案發布後，對跨國企業之影響。OECD 希冀可透過國別報告範本提供必要資訊予稅務主管機關評估跨國企業之移轉訂價風險。 本研究內容也自公開資訊中取得台灣2家上市公司之財務資訊，模擬其當需依BEPS之要求提供相關資訊時，對跨國企業可能造成之風險及挑戰。最後，本研究建議跨國企業應重視稅務管理，新規定可能不會這麼快納入各地的稅法體系，但因其影響範圍很廣，面對移轉訂價文據新里程，跨國企業應以不同態度面對移轉訂價議題，積極面對變革所帶來的挑戰及跨國企業因應變革的成功關鍵。

As certain multinational enterprises (MNEs) may adopt tax planning strategies that exploit gaps and mismatches in tax rules to reduce the overall corporate tax being paid by the group, the Organisation for Economic Cooperation and Development (“OECD”) had published a report “Addressing Base Erosion and Profit Shifting (BEPS)” on February 12, 2013 per the request of G20 to prevent these unfair tax avoidance issues. In the same year, OECD’s action plan on BEPS (“BEPS Action Plan”) had published on July 19 containing 15 separate action plans. BEPS is increasingly gaining attention around the world. This is because all the member states of OECD and G20 may actively participate in drafting the action plan and will amend their domestic tax regulations accordingly, which will subsequently impact the global economic system and international tax system. Although Taiwan is not an OECD member country, any tax guidelines and models published by the OECD are importance references for Taiwan’s tax reform. In the future, Taiwan may take the recommendations in the OECD’s BEPS Action Plan into consideration and amend the domestic tax regulations and tax collection practices. Out of 15 action plans, there are 4 action plans related to transfer pricing (“TP”). In particular, “Action 13: Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting” is released to describe the impacts to MNEs. OECD hopes the Country-by-Country report will provide sufficient information to enable tax administration to assess the transfer pricing risks of the MNEs. This study analyzed the risks and challenges may be faced by the Taiwanese MNEs under the simulated situation where documentation requirements for BEPS are implemented. The financial information of two Taiwanese listed companies was utilized for performing the analysis. Lastly, this study recommends the MNEs to focus on tax management. While the countries around the world may not immediately incorporate the new guidance into their tax systems, due to wide range of impacts brought by the documentation requirements under BEPS Action Plan, MNEs should positively face the challenges raised by the changes and identify the keys to overcome the changes.