A study on the Income taxation of cross-border Electronic Commerce Transaction

• Main Authors: LIN, 林聖慧
• Other Authors: 盛子龍
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/8ejbv5

碩士 === 東吳大學 === 法律學系 === 105 === E-commerce due to its trading characteristics of virtualization, derivative e-commerce transactions taxation issues, let the current countries of the tax levy technology has brought serious challenges. Which cross-border e-commerce transaction tax issues more controversial, for foreign profit business in Taiwan engaged in cross-border e-commerce transactions derived from the income tax, that is, this paper will foucs on the main argument issue debate. According to the international tax rules based on the OECD Model Tax Convention, the allocation of taxing rights between the residence country and the source country is determined by the Permanent Establishment (PE) principle, which can be categorized by the physical PE and the agent PE. However, due to the developments of the E-commerce telecommunication technologies, the broaden requirements for the existence of a PE had huge impacts on the conventional PE principle. In the past, the income derived from the sale of goods are classified as business profits, and now the income derived from the provision of services and from the use of intangible digital property are defined as service income or royalty income, it would be a serious tax problems. This rule of categorization based on the nature of objectives and the form of transactions will be significantly influenced by the characteristics of e-commerce transactions. Face to e-commerce tax challenge, this paper try to analysis the problem fo issue and seek a good way to achieve a more clear guidance for the cross-border income tax issues in order to reduce the ambiguities.