不合常規移轉訂價之稅制研究－以所得稅法第43條之1為中心

二十一世紀下，跨國企業活動已達鼎盛，企業為達利潤最大化的目標，藉由關係企業移轉訂價之方式進行不合常規之交易在國際間層出不窮，世界各國致力於打擊各種稅基侵蝕與利潤移轉之操作。OECD於2015年發布BEPS 15號行動計畫，後於2017年大幅度修正同為OECD所發布的TP指導原則，國際間也紛紛在內國法上針對移轉訂價作相對應之修正。而於我國，所得稅法中移轉訂價的稅制於民國60年間即已制定，因此，針對國際上的潮流尚有許多在法制上的不足，以及本國法的適用上，於此稅制建立的數十年間亦產生許多爭議，例如所謂營利事業所指為何、交易對象是否包含境內的關係企業、分支機構間是否可能為不合常規交易、與其他特別稅捐規避防杜條款之適用關係、主觀上是否應要求有規避意圖、成本費用分攤協議的未法制化、欠缺決定利潤分配的具體標準等，而最重要的爭議莫過於：何謂常規？正因我國移轉訂價稅制在實務上產生許多問題，本文於此即以構成要件為中心，檢視各個要件之解釋是否與國際相接軌、針對我國產生之適用上疑義或矛盾之處亦給予思考的方向。　　另外，在國際上，OECD在BEPS 第8-10號行動計畫中，認關係企業之利潤配置應與價值創造地一致，看似關注「利潤配置」是否合理之觀點下，與「常規交易原則可比較性」之核心概念是否有所衝突或扞格、若個別交易與第三人相比實符合常規交易，然整個集團的利潤分配卻有所失衡實應如何處理。這樣新規則的提出在適用傳統移轉訂價方法時又應如何調整與配合。以及，針對無形資產OECD提出的DEMPE之概念，許多國家已有相對應之規定，然其他類型之移轉訂價行為是否亦有適用或是應有如何之變化，皆為本文所探討者。

關鍵字

常規交易原則；移轉訂價；利潤侵蝕；稅基移轉；所得稅法第43條之1 ；關係企業；受控交易；國際稅法

並列摘要

In the 21st century, multinational corporations have prosperous and thriving business activities. To achieve the goal of maximizing profits, companies have made transactions not only to satisfy the Arm’s Length Principle through the transfer pricing by affiliated enterprises. Countries around the world are committed to combating the manipulation of tax base erosion and profit shifting. OECD had released the BEPS Action Plan No. 1-15 in 2015 and extensively revised the TP (Transfer Pricing) guidelines in 2017. Internationally, most of the countries have made corresponding domestic law amendments concerning transfer pricing. In Taiwan (R.O.C), although the transfer pricing in the income tax law had already adopted in the 1970s., there are still legal deficiencies comparing to other countries and their application in domestic laws. Meanwhile, the transfer pricing had provoked many disputes in terms of the pricing tax system which is called “profit-seeking enterprise”, whether the transaction object is the domestic affiliated enterprise, the unlawfulness cost contribution arrangement, and the lack of a consistent profit distribution standard, etc., in recent decades. The most controversial dispute is: What is “the Arm’s Length Principle”? 　Due to the issues above illustrated Taiwan’s transfer pricing tax system problems, and the challenge to adopt international changes, this essay focuses on the constituent elements to examine whether the interpretation of each element is in line with global standards and its applicability in Taiwan. The essay will provide an insight into its ambiguity or contradictions and advise on the potential corrections. Besides, internationally, BEPS No. 8-10, OECD recognizes the profit allocation of controlled companies should be consistent with the value creation. And it is arguable whether the seemly reasonable “profit allocation” conflicts with the core value of “Arm’s length principle.” The essay will first provide a reasonable solution to the imbalance of enterprise profit allocation while the individual transaction is indeed in line with the arm’s length principle. Secondly, the essay will elaborate on the methods to adjust the new rule to correspond “Arm’s Length Method.” Furthermore, the essay illustrates the concept of DEMPE which was proposed by OECD regarding the Intangible Assets. Other types of transfer pricing will also be discussed for their suitability and applicability in different countries.