美國移轉訂價規範下，台灣跨國公司如何管理其移轉訂價政策之研究

The Study of How Taiwanese Multinational Companies Manage the Transfer Pricing Policy under the Transfer Pricing Regulations of America

游家保(Chia-Pao Yu)

指導教授 ： 李書行

國立臺灣大學/管理學院/會計學研究所/碩士(2007年)

https://doi.org/10.6342/NTU.2007.00353

摘要

跨國公司間之移轉交易因牽涉到不同國家之稅捐機關，因此提供納稅人透過移轉訂價政策，達成全球稅負最小化目標。而各國稅捐機關為保障其應有稅收，會對納稅人之移轉訂價政策進行查核。美國為台灣跨國公司最重要的市場之一，也是移轉訂價制度規範最完整的國家，因此在美國移轉訂價規範下，台灣跨國公司如何管理其與美國關係個體間之移轉交易，為台灣跨國公司最重要的國際租稅問題。
本研究的探討主題為：美國移轉訂價規範下，台灣跨國公司如何管理其移轉訂價政策。首先本文分析美國移轉訂價規範內容，以提供台灣跨國公司在美國訂價規範下，管理其移轉訂價政策的一般原則。接著分析美國預先訂價協議制度，以評估台灣跨國公司能否透過預先訂價協議，降低移轉訂價風險。
本研究的主要結論如下：
一、台灣跨國公司管理移轉訂價政策的一般原則：
1. 建立完善的移轉訂價政策及保持足夠的文件資料。
2. 建立跨領域的移轉訂價團隊。
3. 避免對美國關係個體間移轉所得進行重大的期末調整。
4. 定期評估潛在的移轉訂價風險。
5. 注意新發布的移轉訂價法規及其影響。
二、台灣跨國公司可透過與美國內地稅務局簽定單邊預先訂價協議，降低移轉訂價風險及確定移轉交易之租稅負擔。但是台灣與美國並未簽定全面性之租稅協定，因此台灣跨國公司無法透過與美國及台灣簽定雙邊預先訂價協議之方式降低重複課稅的風險。

關鍵字

移轉訂價 ； 內地稅法482法條 ； 預先訂價協議 ； 常規交易原則 ； 成本分攤協議

並列摘要

By definition Transfer Pricing is the price that is assumed to have been charged by one part of a company for products and services it provides to another part of the same company, in order to calculate each division's profit and loss separately. So multinational companies can use transfer pricing policy to minimize their overall tax. However tax authorities will audit multinational companies’ transfer pricing policy to guard the tax base of their respective countries. America is one of the most important markets of Taiwanese multinational companies. So managing the transfer pricing policy under the transfer pricing regulation of America is the most important international tax issue of Taiwanese multinational companies.
This study discusses the subject for“How Taiwanese multinational companies manage the transfer pricing policy under the transfer pricing regulations of America” Firstly we analyze the“transfer pricing regulations of America”to find out the principle of managing transfer pricing policy . Secondly we analyze the“Advance pricing agreement of America”to evaluate whether APA can reduce the transfer pricing risk of Taiwanese multinational company.
The results of this study are summarized as follows
First：General principles of managingtransfer pricing policy for Taiwanese multinational companies：
1.Establish solid transfer pricing policies and
maintain enough transfer pricing documents.
2.Establish a cross-function transfer pricing team.
3.Avoid large year-end adjustments to transfer income
between American affiliates.
4.Evaluate potential transfer pricing risk.
5.Notice newly issued transfer pricing regulations and
its influence.
Second：Taiwanese multinational companies can enter into advance pricing agreements with IRS to reduce transfer pricing risk and ascertain the tax burden. However Taiwan does not sign tax treaty with United States. Taiwanese multinational companies can not conclude bilateral advance pricing agreement between United States and Taiwan to reduce double taxation risk.

並列關鍵字

transfer pricing ； Internal Revenue Code Section 482 ； Advance Pricing Agreement ； arm’s length standard ； cost sharing agreement.

參考文獻

2.財團法人資誠教育基金會，『移轉訂價理論與實務』，商周編輯

4.張擎天，『預先訂價協議適用於我國之探索性研究』，私立中原

Concerning Advance Pricing Agreements.

3.財團法人資誠教育基金會，『移轉訂價─企業全球化的優勢租稅

策略』，商周編輯顧問股份有限公司，2003年2月1日初版。