論關係企業之無形資產的移轉訂價

Abstract

跨國企業集團常藉由安排各種交易模式與投資架構來達到利益最大化的目的，其中最常運用的手法就是利用集團內各個企業在不同國家之租稅優惠、稅制差異以及內部移轉訂價的交易方式。在全球爭稅的時代，此種開源節流的方式影響了各國政府的稅收，尤其近年來針對跨國企業利用集團內無形資產之移轉訂價來規避稅捐的行為已經造成高稅賦國家的稅收嚴重被侵蝕，因此OECD及各國政府已將集團內部無形資產的移轉列為高度關切的目標。 本研究歸納整理出關係企業及無形資產的判斷標準、無形資產的常規交易原則及我國無形資產的常規交易方式，再從OECD所發布之稅基侵蝕與利潤移轉行動計畫8-10 （BEPS Action 8-10）的角度來說明價值鏈分析的內容及原則，並提出五項跨國企業集團無形資產移轉訂價之策略思考及因應措施，以降低企業集團在跨國稅務安排下所產生的各項風險。

In order to maximize profits, international corporations will use various trade models and investment frameworks. The popular approaches to this goal are taking advantage of diversity in tax institution and relief from country to country, of transfer pricing within corporations. These approaches had resulted in the tax shortage, especially the whole world is snatching at tax, causing great tax losses to many countries. Therefore, OECD and nations are paying highly attention on intangibles transfer within enterprise. This study summarizes principles to judge affiliates intangibles and regular transaction styles of intangible assets. Base on BEPS Action 8-10, the guidance for tax administrations on the application of the approach to hard-to-value intangibles and the transactional profit split method, the essence of value chain analysis is introduced here. Five intangibles transfer pricing strategies for international corporations are promoted in this study, suggesting what corporations can do to reduce potential risks in multinational tax issues.