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| 研究生： |
李守平 Li, Shou-Ping |
|---|---|
| 論文名稱： |
外資企業在台之移轉訂價議題研究 Transfer pricing issues on foreign firm's management in R.O.C. |
| 指導教授： |
吳文傑
Wu, Jack |
| 口試委員: |
鄭輝培
Cheng, Terry 彭喜樞 Peng, Shi-Shu |
| 學位類別： |
碩士
Master |
| 系所名稱： |
商學院 - 國際經營管理英語碩士學位學程(IMBA) International MBA Program College of Commerce(IMBA) |
| 論文出版年： | 2019 |
| 畢業學年度： | 108 |
| 語文別： | 英文 |
| 論文頁數： | 47 |
| 中文關鍵詞： | 移轉訂價 、經濟合作暨發展組織 、稅基侵蝕及利潤移轉行動 、DEMPE功能 、集團內低附加價值服務 |
| 外文關鍵詞： | Transfer pricing, OECD, BEPS actions, DEMPE functions, Low-value-adding intra-group services |
| DOI URL： | http://doi.org/10.6814/NCCU201901269 |
| 相關次數： | 點閱：96 下載：0 |
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About the introduction of transfer pricing, the international tax environment differs in these decades which resulted in the change of the global business and brought the challenge and risk of transfer pricing, for example, the crackdown of OBU and the recognition of value creation of intangible assets. Through this case study, the current trend of transfer pricing development in R.O.C. will be introduced respectively. Furthermore, a company will be demonstrated, including the company background, the business scope, and the descriptions of the intercompany transaction. This article mainly focuses on three types of intercompany transactions, such as tangible assets transactions, management services, and intangible assets utilization, which are the typical intragroup transaction for the companies. Notably, the latter two transactions are concerning the concepts of low-value-adding intra-group services and DEMPE functions which are the future transfer pricing development schedule of the Ministry of Finance of R.O.C. Onwards, the potential Transfer Pricing risk will be indicated and discussed according to the current regulations and practices in R.O.C. Moreover, it is clear to understand how the practice of BEPS Actions affects the intercompany transaction to a company. Afterward, the suggestions for the mitigation measures of transfer pricing risk and the three steps of transfer pricing planning of a company will be delivered.
1. Introduction of Global and Local Transfer Pricing Guidelines and Practices 1
1.1. Introduction of Transfer Pricing 1
1.2. OECD Transfer Pricing Guidelines and BEPS Actions 2
1.3. Current Transfer Pricing Development in R.O.C. 12
2. Company Introduction and Potential Transfer Pricing Issues 16
2.1. Company Background 16
2.2. Types of Intercompany Transactions 20
2.2.1. The Purchase of Tangible Assets 20
2.2.2. The Reception of Management Services 21
2.3. Function and Risk of CL Taiwan and Affiliates 21
2.3.1. Strategic Management 22
2.3.2. Research and Development 22
2.3.3. Manufacture 23
2.3.4. Marketing and Sales 23
2.3.5. Distribution 24
2.3.6. Characterization 24
3. Potential Issues Regarding Transfer Pricing Regulations and Practices in R.O.C. 26
3.1. One-Time Adjustment 26
3.2. Management Services 28
3.3. The Utilization of Intangible Assets 29
4. Suggestions 32
4.1. Suggestions for Intercompany Transactions Arrangement 32
4.1.1. One-Time Adjustment 32
4.1.2. Management Services 33
4.1.3. The Utilization of Intangible Assets 35
4.2. Strategic and Tactic Suggestions for Transfer Pricing Planning 36
5. Conclusions 39
Reference 40
Appendix 1: 10 Red Flags of Transfer Pricing Audit Selection 42
Appendix 2: Distribution Entity Characterization 44
OECD (2006), Annual Report on the OECD Guidelines for Multinational Enterprises: Conducting Business in Weak Governance Zones, OECD, Paris.
Organization for Economic Co-operation and Development Staff, 2010, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010, OECD.
Deloitte (2012.9), Advance Pricing Agreement Frequently Asked Questions
Shobhit Seth, 2019.9, Transfer Pricing, Retrieved from https://www.investopedia.com/ terms/t/transfer-pricing.asp
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