我國三層文據資訊揭露之程序

本學位為國立台灣大學「事業經營與法務」在職碩士班，著重於學理與實務並重。本研究以我國跨國集團在台分公司目前僅經營國內零售配銷商為主要研究探討客體，因應OECD 發佈的BEPS第13號行動方案，探討三層文據資訊揭露源起目的、三層文據提交主體、三層文據揭露內容和期限以及違反資訊提交義務稅法效果和制裁，研究範圍包括：一、移轉訂價報告二、集團主檔報告三、國別報告四、資訊提交義務的法律規定五、協力義務的範圍六、公務人員稅捐資訊秘密保護七、企業如何因應和保護並採用文獻分析研究方法作為研究基礎，詳細梳理三層文據之內容、稅制規章現有之法理研究，貫穿與檢視跨國企業稅基侵蝕和利潤，移轉給各國政府財政收入以及國際稅收公平秩序帶來的挑戰。本研究於最後章節思考: 一、企業稅務遵循成本增加，相對被保護的權利我國是否亦可以相對增加。二、機關調查應符合比例原則之檢驗。三、我國稅務實務的規範位階過於依賴法規命令作為法源依據，行政機關有較多的解釋空間且不透明。

關鍵字

BEPS第13號；跨國企業稅基侵蝕和利潤

並列摘要

This degree is the In-service Master Program of Law and Business Administration of National Taiwan University focusing on both theory and practice. The main research object is the multinationals that engage solely in retail distribution within Taiwan’s borders. This research explores the three-tiered documentation disclosure objective, the three-tiered file submission parent entity, the three-tiered disclosure of contents and deadlines, and effects and punishments of illegal information submissions related to obligatory tax law in response to the Base Erosion and Profit Shifting (BEPS) action plan 13 issued by the Organization for Economic Cooperation and Development (OECD). The scope of this research is as follows: 1. Transfer pricing reports 2. Each group’s master file reports 3. Country-by-country reports 4. Obligatory information submission laws 5. The scope of joint obligations 6. Government employee taxation data confidentiality protection 7. An analysis on how firms respond and protect The research uses Document Analysis Method as the basis, which includes a detailed collation of the contents of the three-tiered documentation, legal research on existing principles of taxation jurisprudence, a thorough understanding and examination of the base erosion and profit shifting to government revenues by transnational enterprises, as well as challenges to fairness in international taxation. The final chapter of this study contains reflections and considerations on: 1. Whether Taiwan corporate tax compliance cost increases and relative rights protections can be increased correspondingly in Taiwan. 2. Whether authoritative investigations comply with the principle of proportionality. 3. Whether the legal basis of Taiwan’s taxation standards over-relies on legal mandates, and if the competent authority remains relatively ambiguous and non-transparent.