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研究生： 顏瀅庭
論文名稱： 反租稅規避制度對利潤移轉之影響 -以台灣上市電子工業在境外設立子公司為例
Impact of anti-tax avoidance regimes on the profit shifting-Evidence from the listed electronic industries in Taiwan investing on subsidiaries abroad
指導教授： 陳香梅
學位類別： 碩士
Master
系所名稱： 社會科學學院 - 財政學系
Department of Public Finance
論文出版年： 2014
畢業學年度： 102
語文別： 中文
論文頁數： 40
中文關鍵詞： 移轉訂價 、租稅天堂 、資本弱化 、租稅規避制度 、利潤移轉 、隨機效果模型
外文關鍵詞： Transfer pricing, Tax heavens, Thin capitalization, Tax avoidance regimes, Profit shifting, Random effect model
相關次數： 點閱：158  下載：13 
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    • 在全球化的趨勢之下，國際分工不可避免地成為跨國公司運作的趨勢。2013年2月，OECD發布《處理稅基侵蝕及利潤移轉》的報告表示，跨國公司利潤移轉策略的採取被認為是稅基侵蝕的主要原因。基於BEPS已經成為各國非常重視的議題，世界各國也為了保全稅基及防杜利潤移出，紛紛訂出反制措施。這些反制措施是否能遏制利潤不當的移動，是一個值得重視議題。惟目前學術文獻上並未有一篇全面盤點這些反制措施及地主國租稅制度對利潤移轉的影響。
    故本篇研究以2005年至2012年台灣電子工業作為研究對象，利用橫斷面及時間序列的追蹤資料 (panel data) 之隨機模型做估計，探討台灣跨國公司之電子業海外子公司的利潤移轉是否會受到租稅規避行為的影響。結果顯示，利潤移轉會受到以下四種國際租稅規避工具所影響，分別是地主國是否有移轉訂價的規範、是否有預先移轉訂價規範、是否有反資本弱化條款以及地主國是否為租稅天堂。

    壹、 前言 1
    貳、 臺灣電子業對外投資背景 8
    一、 臺灣對外投資概況 8
    二、 臺灣電子工業市公司對外投資現況 12
    三、 臺灣電子業投資地為租稅天堂之相關租稅環境 14
    四、 臺灣電子業投資地之移轉訂價規範執行情況 18
    五、小結 20
    參、 實證方法 22
    一、 實證模型設定 22
    二、 變數定義與資料來源 24
    肆、 實證結果分析 29
    一、 敘述統計分析 29
    二、 模型檢定 30
    三、 實證結果 33
    伍、 結論與建議 37
    參考文獻 38

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