所得稅法之營業代理人與租稅協定之代理人常設機構之比較

Abstract

本文目的係探討我國所得稅法第十條中營業代理人與租稅協定中代理人常設機構對於境外營利事業之應用，在檢視我國所得稅法第十條中營業代理人定義之條文與稅約範本中代理人常設機構之條文內容可發現兩者定義非常相似，導致許多人替境外營利事業在申請適用租稅協定時，常因該境外營利事業於我國有營業代理人而誤會其於我國也同樣有代理人常設機構，進而影響其對該境外營利事業能否適用租稅協定之判斷。 本文透過整理比較所得稅法中營業代理人與租稅協定中代理人常設機構之相關條文規範，並補充租稅協定之申請實例說明，境外營利事業於我國代理人常設機構之有無，係影響其在有中華民國來源所得時，該筆所得是否得以適用租稅協定，若該所得並非透過常設機構產生，則該筆所得得以於我國適用租稅協定免予繳納所得稅，僅需回歸居民國課稅，該境外營利事業於我國是否有營業代理人對於租稅協定之適用則在所不問；然而一旦當境外營利事業有中華民國來源所得，且並未獲得租稅協定之適用得以免稅時，其所得之申報繳納之方式則依其在台是否有固定營業場所或營業代理人有所不同，概括而言租稅協定中之常設機構僅影響租稅協定之適用，而所得稅法之營業代理人則係影響境外營利事業所得稅申報繳納之方式。

The purpose of this thesis is to clarify the difference between “business agent” in Taiwan Income Tax Act and “Agent Permanent Establishment” in Tax Treaty. In reviewing the definition of both terms, it’s easy to get confused of how these two which have similar definition should be applied on foreign companies. In addition to reviewing related journals and papers, this thesis analyzes an actual tax treaty application case that has been approved by Taiwan Tax Authority as a supplement. We concluded that whether the foreign company can apply for tax treaty for income tax exemption only depends on the existence of agent PE. If the foreign company has an agent PE in Taiwan, Taiwan tax authority will have the right to tax the income generated from agent PE. The existence of business agent doesn't affect whether the income can be tax or not. The existence of business agent only affects how foreign company will be taxed and how the income tax will be calculated when foreign company has Taiwan sourced income and that income can’t be exempted from tax treaty.