經濟數位化下的國際課稅趨勢：以價值創造原則為核心

如何在相關的管轄權中公平分配跨國企業所得是國際稅法的核心議題，現行的租稅協定以常設機構的存在作為來源地國是否具備管轄權以及利潤分配歸屬的依據。在數位化技術的演進下，無須物理存在即可進行大規模經濟活動的現象對常設機構原則產生了極大的衝擊。OECD針對市場所在國有大量消費支出卻因為不具備物理存在而無法取得課稅權的現象，提出了價值創造原則作為數位化經濟下建立課稅管轄權的關聯性標準，試圖讓課稅地與價值創造地及實質經濟活動地相符。然而，即使各國都認可價值創造原則在稅收分配上的重要性，但對於價值創造原則要如何落實於稅收政策以及該如何決定數位化經濟中具有價值創造貢獻的經營功能，則尚未達成共識。目前國際間一方面在OECD的主導下試圖尋求能全面解決此議題的長期ㄤ案，但另一方面則基於稅收損失而個別推出暫時性的短期措施。本文整理價值創造原則的論述，並追蹤OECD目前在長期方案上的進展，試圖釐清國際稅法在經濟數位化下如何為市場國建立課稅管轄權，做為我國規劃稅收政策的參考；並藉由比較各國短期措施的內容以及結合OECD多篇相關報告，對我國的「外國營利事業跨境銷售電子勞務課徵所得稅規定」進行討論並提出修改建議。

關鍵字

經濟數位化；價值創造；課稅管轄權；利潤分配；關聯性

並列摘要

The main subject of international tax law is to develop an equitable distribution of tax jurisdiction from multinational companies’ income. Existing international tax rules use the Permanent Establishment (PE) as the indicator for whether or not the source country has the tax jurisdiction. With the evolvement of digital technology, companies are able to generate significant income without having a physical presence in the market. This has raised a big challenge to the existing PE principle. OECD has proposed the principle of value creation as a new indicator to align taxation with value creation and “real economic activity”. Although most countries acknowledge the importance of the principle of value creation on profit allocation, they have yet reached a consensus of how to define the contribution of value creation in the era of digital economy and how to practice in taxation polices. As OECD is working toward a coherent solution, many countries have also proposed temporary legislation to address the issue of nontaxation of multinational digital companies. This thesis synthesizes the discussions of the principle of value creation and reveals the progress of OECD’s coherent solution. The main objective of this thesis is to clarify how could international tax legislation rationalize the tax jurisdiction of a market country. This would be a useful reference for Taiwan to develop its tax policies. By integrating OECD reports and temporary legislations among different countries, this thesis discusses Taiwan’s "Income Tax Regulations for the Cross-Border Sales of Electronic Service for Foreign Companies" and proposes possible amendments.