論權利金之稅收管轄權

A Study on the Tax Jurisdiction over Royalties

吳敏暄(Min-Hsuan Wu)

指導教授 ： 黃茂榮

國立臺灣大學/法律學院/法律學研究所/碩士(2017年)

https://doi.org/10.6342/NTU201702302

摘要

國家可以對其居民的所得─通常選擇全球所得，但也可能僅對於來源所得─課稅，但對於非居民，僅能就其來源所得課稅。當一筆所得跨及兩個國家時，為了避免雙重課稅，需仰賴各國間締結租稅協定，以確定該筆所得應由居民國課稅或來源國課稅；而各國內國法中，又對於如何認定所得「來源」於其國為規定，我國對此定於所得稅法第8條。無論是租稅協定或內國法的來源所得規範，均區別所得類型為規定，故所得定性在國際稅法上極為重要。
針對「權利金」，我國規定於所得稅法第8條第6款：「本法稱中華民國來源所得，係指左列各項所得：六 專利權、商標權、著作權、秘密方法及各種特許權利，因在中華民國境內供他人使用所取得之權利金。」看似清楚，實務上卻屢生是否應定性為權利金之爭議，特別是如何區分其與勞務報酬、財產讓與所得及營業所得成為問題。此外，該條規定以「使用地」作為標準，此理論基礎何在？是否應改變標準？也成為學說探討問題。
本文除了以所得稅法規定為依歸外，亦介紹OECD租稅協定範本及UN租稅協定範本的相關規範以供參考，並於最後部分整理實務判決。希望能藉以上作法，釐清問題所在，並提供討論的學說基礎。

關鍵字

所得稅 ； 權利金 ； 國際稅法 ； 稅收管轄權 ； 租稅協定 ； 居民 ； 非居民

並列摘要

States tax residents on their income. While they usually tax the global income, some choose only to tax the source income. However, when it comes to non-residents, only the source income is taxable. For a cross-border transaction, a tax treaty is necessary between the two states. It is in order to determine whether the income should be taxed by the State of residence or State of source, and thus to avoid the possible double taxation. In each nation's domestic law, there is usually be a provision defining income from “sources.” As for our own domestic law, it is written in Article 8 of the Income Tax Act.Both in tax treaty and the source rule in domestic law, the regulations are based on different categories of incomes; therefore, the characterization of income becomes a critical issue.
For the “royalty,” it’s stipulated in Paragraph 6, Article 8 of the Income Tax Act: “The term ‘income from sources in the Republic of China’ used in this Act refers to income of the following categories: 6. Royalty obtained from patents, trademarks, copyrights, secret formulas and franchises by virtue of their being made available for use by other persons within the territory of the Republic of China.” It seems that the provision has made a clear statement, but in practice, the disputes about how to distinguish royalties from service income, royalties from gains on sales, and royalties from business profits never cease. In addition, the provision takes “place of use” as a standard to determine the source of royalty. What is the theoretical basis of place of use? Is it needed to take other standards? All these questions require further research.
In addition to the discussion of the income tax law, the thesis also aims to review the relevant regulations of the OECD model convention and the UN model convention, and in the final part to present a collection of judgments. We hope that the thesis may clarify the problems of royalty income and provide some theoretical basis for discussion.

並列關鍵字

Income Tax ； Royalty ； International Tax Law ； Tax Jurisdiction ； Tax Treaty ； Resident ； Non-resident

參考文獻

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