無形資產移轉訂價課稅之法制研究

由於科技進步、企業全球化的影響，跨國企業之間的交易性質也日趨複雜。又因國際租稅制度存在差異，透過企業集團內公司產品或勞務的移轉，將利潤從高稅率國家移至低稅率國家或免稅國家的現象愈來愈普遍，影響各課稅國家的稅收與課稅的公平性。有鑒於此，各國稅務局為確保該國之租稅稅基，紛紛制定移轉訂價相關法令及展現租稅查核權，以對抗跨國企業不合理之利潤安排。尤其無形資產於企業價值中所占的比重愈來愈大，所涉及的交易金額甚鉅，且交易型態複雜，故涉及無形資產移轉訂價之案件，已成為各國加強查核之目標。但是，無形資產因具有獨特性，不易估價，較難或無法找到可比較交易對象，造成稅務機關查核無形資產移轉訂價案件，所遇到的挑戰高於一般案件。因此，無形資產價值不論是在會計、經濟、法律及國際社會中，都需有一鑑價標準及規範。且不同的評價目的，均依其目的規範上之適合性，適用不同評價方法。在選用評價方法的同時，更應依其預期、替代及貢獻原則來進行分析及選定評價方法。再來是常規交易方法的選定，採用不同的常規交易方法會產生不同的結果，導致徵納雙方容易產生爭議。因此，在選擇常規交易方法時，應審慎評估。期能善用預先訂價協議機制，以避免移轉訂價查核所引起徵納雙方的稅務爭訟與重複課稅的問題。但我國受限於外交處境艱難，而難以訂立雙邊租稅協定，防止重複課稅之成效，仍有待努力。關鍵字：移轉訂價、無形資產、常規交易方法、預先訂價協議

關鍵字

移轉訂價；無形資產；常規交易方法；預先訂價協議

並列摘要

Due to the impact of technological advances, corporate globalization, multinational nature of the transaction between becoming increasingly complex. Because of differences in the international tax system, through the migration within the enterprise group company's products or services will be moved to low-tax countries or profits tax countries from high-tax countries increasingly common phenomenon, affecting the country of assessment and taxation fairness of taxation. In particular, the value of intangible assets in business increasingly large proportion of the transaction amount involved is very huge, and because of the intangible asset has a unique, easy to valuation, difficult or impossible to find a comparable transaction object, causing the tax authorities in checking intangible transfer pricing cases have some difficulty. Therefore, the value of intangible assets, whether in accounting, economics, law and the international community, are required to have an appraisal standards and specifications. And different evaluation purposes, are following its purpose specification on the suitability of the application of different evaluation methods. In the selection of evaluation methods, while it should according to their expectations, the principle of substitution and contributions to analysis and evaluation method selected. Regular trading method is selected again, using a different method of regular trading will produce different results, leading to both sides levied prone to controversy. Therefore, the choice of regular trading methods, should be carefully assessed. Optimizing the utilization of advance pricing agreement mechanism to avoid transfer pricing tax levied contentious issues of the checks and double taxation caused. Keywords: Transfer Pricing, Intangible Assets, Conventional Trading Methods, Advance Pricing Agreements