摘要
移轉訂價交易之發展及其規制，乃近二十年來於國際稅法領域中最受矚目之議題之一。誠然，隨著跨國企業集團於現代經濟活動中重要性之日漸增加，從事移轉訂價之交易以期尋求全球最有利之租稅配置，所造成之影響已非單純之稅制問題，甚且成為經濟制度中主要之議題。在此一理解之下，我國於2004年制訂了「營利事業所得稅不合常規移轉訂價查核準則」，乃引入諸多查核方法，以圖對跨國企業集團之全球化租稅配置有所規範，並引起實務界諸多矚目。就此，法國稅制中關於移轉訂價交易之規制啟始於1970年代，歷經三十餘年之發展演變，乃使得法國稅制成為對抗此等跨國企業集團不當租稅規劃之最嚴格制度之一。透過法國稅法之制度及經驗，吾人所得以知悉者乃移轉訂價交易之規制非僅單純之租稅調查問題，在某種意義上，實為稅法制度基礎性之重大變動。是故，本文乃以法國稅法實務運作以及中央行政法院相關裁判為核心，介紹說明法國移轉訂價規制相關法制及實務運作之現況。所期待者，不僅為我國相關制度提供若干比較之先例，同時亦為法國稅制後續之深入研究，提供若干比較之基礎。
並列摘要
The development in rulings on transfer pricing has been regarded as a major evolution occurring in the field of international tax law for the last 20 years. Indeed, along with the trend that multinational corporations play more and more important roles in contemporary economy, the impact resulting from transfer-pricing transactions which seek most efficient tax deployments among various jurisdictions has gone beyond a taxation issue to be an issue of the economic systems. Being aware of such issue, the Taiwanese government promulgated in 2004 ”Regulations Governing Assessment of Enterprise Income Tax on Transfer Pricing,” which introduced various taxation assessment methods to tackle problems arising from the global tax deployment implemented by multinational companies, and thus such regulations raise attention among legal practitioners. The taxation regulations on transfer pricing in France were initiated in the 1970s which, after more than 30 years, have evolved to be one of the strictest schemes on tackling multinational corporations' abuse of tax planning. We may learn from French taxation schemes and experience that taxation regulations on transfer pricing involve not only a new fiscal investigation methodology but also, to some extent, a fundamental change in tax laws. Therefore, pillared by the tax law practice in France as well as the Conseil d'État's precedents, this article introduces present transfer pricing related legal schemes and practices in France. The author hopes such presentation will not only provide an example of taxation schemes as a comparison to the scheme adopted in Taiwan, but also lay the foundation for further comparative legal study of French tax law.