跨國關係企業移轉訂價稅制之研究——以集團內部服務費為中心

在全球化時代，跨國集團企業在擴展全球事業活動的同時，為降低集團總營運成本，以提高整體效率及利潤，多會將事業活動集中化，再由集團母公司或集團服務中心支援關係企業營運，提供相關服務，隨之集團母公司或集團服務中心亦會產生相關之費用，而有分攤管理費用之必要。在進行相關交易安排時，除了成本分攤協議外，亦可能透過關係企業間服務交易的方式為之，即集團母公司或集團服務中心就其支援服務收取服務費。然相關服務費是否有真實提供而得收取對價以及該服務費之計算是否合理即產生爭議，本論文擬透過實務上子公司分攤母公司管理費用之爭議，從實體法及程序法兩層面切入剖析並檢討我國移轉訂價稅制中服務費之相關規範。本論文由六個章節所組成。第一章中，本論文將會點出在集團企業間服務交易於移轉訂價領域中之特殊性及重要性，以及我國實務上主要爭議。第二章到第四章是就實體法上之討論，將以集團內部服務費為中心，從移轉訂價規範、適用主體、適用客體、稅基計算分別進行相關介紹，並參酌經濟合作暨發展組織以及日本法，針對我國相關規範不足之處整體檢討，並提出本論文之建議。第五章則是程序法的部分，移轉訂價稅制因往往涉及跨國因素，考量稅務調查實務，各國立法者有強化相關的協力義務之傾向，尤其是針對文書義務，國際間更是逐漸形成一套特殊共同的標準，例如：低附加價值之集團內部服務，本論文將對國際間對於此類服務所提出之共同標準進行簡單的介紹，並提出本文對於文書共同標準之觀察與建議。最後，本論文將會彙整各章節之內容，提出結論以及立法建議，並將相關立法建議具體化出修正法條，冀能對我國未來解決相關爭議或制訂相關立法能有所助益。

關鍵字

移轉訂價；關係企業；服務費；集團內部服務；稅捐規避；費用分攤

並列摘要

In the era of globalization, while a multinational enterprise (MNE) group expands their business operations on a global scale, the multinational enterprise may centralize their activities either globally or regionally, thereafter the parent company or group service centers would support associated enterprises in conducting activities by rendering certain services. By doing so, the MNE group may reduce overall operating costs, achieve cost efficiencies and maximize profits. Under such arrangement, the costs of providing such services would be borne by the parent company or group service centers, and it may then be necessary that the relevant expenses be allocated or apportioned to the associated enterprises that acquire the aforementioned services. Services could be provided either in a cost-sharing arrangement or among the associated enterprises, which would charge a fee for such service. However, whether the relevant service is actually provided and thus chargeable and whether the calculation of the service fee is reasonable are disputes that may arise from this. This thesis shall focus on the controversy of whether management fees incurred in the parent company can be allocated or apportioned to a subsidiary and aims to examine Taiwan transfer pricing (TP) regulations, including substantive laws and procedural laws. The thesis is composed of six chapters. First, it points out the distinctiveness and importance of intra-group service in the area of transfer pricing and the major controversies arising in Taiwan from within. Chapter 2 to Chapter 4 provide a discussion of substantive laws surrounding intra-group service fees and introduce, respectively, the TP rules, scope of application and calculation of arm’s length price, with reference to the OECD’s recommendations and Japanese laws. The purpose of this thesis is to reflect on the shortcomings of the existing TP rules and find the possible solutions to problems. Chapter 5 examines the relevant procedural laws. Transfer pricing generally relates to the system of pricing the cross-border transaction. Given the difficulty of tax investigation for cross-border transactions, legislators tend to impose strengthened obligations for cooperation in the tax investigation procedure, especially requirements for proper documentation. The common standard of documentation among countries has gradually been developed and established, and now includes aspects such as low value-adding intra-group services, upon which the thesis would also provide a brief introduction and further makes some observations and recommendations. In the last Chapter, this thesis will epitomize the prior chapters and come to the conclusion followed by legislative recommendations. It is the goal of this thesis to aid in the resolution of relevant disputes and be helpful in the amendment of the rules in the future.