我國反資本弱化相關法條實施後對跨國公司稅負影響之研究

• Main Authors: 陳意涵, Chen, I Han
• Language: 中文
• Published: 國立政治大學
• Subjects: 資本弱化; 反資本弱化; 負債權益比; 國際租稅; Thin Capitalization; Anti-Thin Capitalization; Debt/Equity Ratio; International Tax Planning
• Online Access: http://thesis.lib.nccu.edu.tw/cgi-bin/cdrfb3/gsweb.cgi?o=dstdcdr&i=sid=%22G0097353054%22.

本研究旨在探討我國最新建立之反資本弱化稅制對跨國集團整體稅負之影響，並欲指出跨國公司在未來租稅規劃上應注意之事項。透過對國內外資本弱化相關案例，以及其他實務上可能產生稀釋資本議題之操作模式做個案研究，希望能夠發現在此稅制之下可能存在之問題與風險。 本文共分為五章，概述如下： 第一章：說明本研究之研究動機、欲探討之問題、擬採用之研究方法以及本研究架構。 第二章：分別針對資本弱化之理論架構、相關稅收議題，以及各國反資本弱化稅制之國內外文獻進行回顧及探討。 第三章：介紹並整理我國反資本弱化稅制中之各類法條、辦法及函令。 第四章：案例研究，以虛擬案例及實務上產生爭議之個案為研究對象，俾對我國未來稅捐稽徵機關在稽徵實務上及納稅義務人在租稅規劃上提出建議。 第五章：就前述討論內容做出結論，並嘗試對我國反資本弱化稅制提出具體之建議，以期做為未來研究者之參考。 === This essay focused on the newly enacted anti-thin capitalization regulation in Taiwan and its possible impact on multinational corporations in tax aspect. By studying on cases related to thin capitalization and other possible issues, this essay would like to discover the potential drawbacks and risks in the anti-thin capitalization regulation. This essay comprises five chapters. Summarizes as follows: Chapter 1: To explain motives, structure and methodologies of this research. Chapter 2: First, to introduce the definition of thin-capitalization made by OECD, and to explain the Modigliani-Miller Theory, which was the rationale of Thin Capitalization. Secondly, to collect and analyze the possible tax issues of thin capitalization, and to introduce the legislative conditions of anti-thin capitalization in regulations in main countries. Chapter 3: To briefly introduce the newly enacted anti-thin capitalization regulation. Also, this essay would like to debate on main issues and potential drawbacks in this regulation. Chapter 4: To study on an assumed example and other cases that show the common model of thin-capitalization and possible impacts result from anti-thin capitalization regulation on multinational corporations. In this part, the essay would like to give some suggestions to tax authority and tax payers. Chapter 5: To summarize the main contents from the forenamed chapters, in addition, to cite the potential risks and shortcomings of the anti-thin capitalization regulation.