摘要
本文旨在探討所得稅協定與協定競購行為的防免措施。所得稅協定的起源，係伴隨跨國貿易的需求而生，為解決跨國貿易的雙重課稅問題，藉由雙邊國家訂立所得稅協定，調整雙邊國家對於跨境交易經濟成果之課稅管轄權，以期減少納稅人之稅捐負擔，進而促進跨境貿易的發展。然而所得稅協定所賦予的稅捐利益，卻反而成為跨國集團利用以避稅的手段之一，甚至導致雙重不課稅的情形，其中所得稅協定競購行為(Treaty Shopping)即為常見的濫用型態，BEPS行動方案第6號中，即將其提出並呼籲各國政府應與防杜，顯見其重要性。我國雖並非OECD會員國，然我國目前已簽訂之所得稅協定範本多參照OECD所制定，因此協定競購行為避稅模式所產生之風險，我國亦應予以重視，以避免我國稅基的流失；且國際稅法議題並非侷限於單一國家之主權範圍，往往牽一髮而動全身相互影響，我國自當無法置身事外。因此本文透過法釋義學觀點，先就所得稅協定與協定競購行為之概念與性質進行說明，並開啟後續對於協定競購行為防免方式的探討。所得稅協定競購，為國際稅捐規避行為，關於協定競購之防免方式，比較法上主要分為所得稅協定條款中的防免濫用條款與在內國法中制定特別防杜條款兩種路徑。在所得稅協定條款的防杜中，早期主要透過確認適用所得稅協定之主體為所得的「受益所有人」為核心；此外，近年OECD協定範本亦參照美國協定範本納入「利益限制條款」，透過更明確的要件以確認適用協定的主體之居民身分。然本文認為，所得稅協定競購行為的防免，除上述以協定條款的方式防杜以外，更應在內國法中建立相應的特別稅捐規避防杜條款，故參考德國所得稅法之規定，以作為我國未來立法建議。
並列摘要
This thesis is aimed at discussing treaty shopping and anti-treaty shopping measures. The origin of income tax treaties was accompanied by the rapid development of international trade. In order to eliminate double taxation and facilitate cross-broad trading, many countries entering into a bilateral tax treaty, which reduces the tax burden of bilateral residents through the previous negotiation of jurisdiction to tax. However, some taxpayers obtain the benefit of tax treaties by improper use of treaties that even lead to double non-taxation circumstances. Treaty shopping is one of the most common types of improper use of treaties, which has been emphasized in the BEPS action 6. Although we are not the member states of OECD, income tax treaties which we have been sighed, are mostly based on the model tax convention of OECD. Due to the reason above, we have to attach great importance to the problem of treaty shopping, and prevent the base erosion in our country. This thesis begins with the introduction of income tax treaties and the definition of treaty shopping. It then goes onto the following discussion of anti-treaty shopping measures. According to the comparative law, there are two approaches to combat the treaty shopping issue. One of them is included relevant clauses in bilateral tax treaties, the other is enacting a specialized regulation in domestic law. With regard to the anti- treaty shopping measures in tax treaties, the conception of beneficial owner has always played a vital role. Furthermore, OECD adopts the limited on beneficial clauses in the 2017 model tax convention, which is an important measure that originated in the US model tax convention, to avoid treaty shopping. In addition, the thesis concludes that anti- treaty shopping rule must be enacted in our income tax law.