The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan
碩士 === 國立政治大學 === 會計研究所 === 101 === This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitali...
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ndltd-TW-101NCCU53850612015-10-13T22:29:56Z http://ndltd.ncl.edu.tw/handle/20072323975243184752 The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan 各國反自有資本稀釋稅制與我國採用國際會計準則後對該稅制影響之研究 Lee, Hsin 李欣 碩士 國立政治大學 會計研究所 101 This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitalization rules of other countries, and the available adjustment of Taiwanese thin capitalization regulation as to respond the adoption of IFRS. The conclusions of this study are divided into two parts. The first part is for other countries’ related regulations. Most countries employ fixed debt/equity ratio approach as the way of anti-avoidance. United States and Germany employ earnings stripping rules approach, while United Kingdom use arm’s length approach. The second part is for the impacts from adoption of IFRS. The impacts are mainly from finance lease and financial instruments’ classification due to the transfer from rule-based to principle-based under IFRS. In addition, financial instruments may have to reclassify with the economics substance, such as preferred stock, callable bonds, and puttable bonds, which are different from Taiwanese original rules. The definition and scope of related party in IFRS are also different and should be clarified. Chen, Ming Chen 陳明進 學位論文 ; thesis 97 zh-TW |
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碩士 === 國立政治大學 === 會計研究所 === 101 === This study focused on thin capitalization rules and the impacts of adopting IFRS. It also emphasized the classification of debt and equity instruments of foreign countries, as well as the taxation issues of dividend and interest revenue, to introduce thin capitalization rules of other countries, and the available adjustment of Taiwanese thin capitalization regulation as to respond the adoption of IFRS.
The conclusions of this study are divided into two parts. The first part is for other countries’ related regulations. Most countries employ fixed debt/equity ratio approach as the way of anti-avoidance. United States and Germany employ earnings stripping rules approach, while United Kingdom use arm’s length approach. The second part is for the impacts from adoption of IFRS. The impacts are mainly from finance lease and financial instruments’ classification due to the transfer from rule-based to principle-based under IFRS. In addition, financial instruments may have to reclassify with the economics substance, such as preferred stock, callable bonds, and puttable bonds, which are different from Taiwanese original rules. The definition and scope of related party in IFRS are also different and should be clarified.
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author2 |
Chen, Ming Chen |
author_facet |
Chen, Ming Chen Lee, Hsin 李欣 |
author |
Lee, Hsin 李欣 |
spellingShingle |
Lee, Hsin 李欣 The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
author_sort |
Lee, Hsin |
title |
The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
title_short |
The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
title_full |
The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
title_fullStr |
The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
title_full_unstemmed |
The study of anti-thin capitalization rules and the impacts of IFRS on anti-thin capitalization rules in Taiwan |
title_sort |
study of anti-thin capitalization rules and the impacts of ifrs on anti-thin capitalization rules in taiwan |
url |
http://ndltd.ncl.edu.tw/handle/20072323975243184752 |
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