在知識經濟時代下，智慧財產作為企業乃至國家國家競爭力之根本，已成為定論。然而學界對於智慧財產之管理運用的研究，多集中於智慧財產本身之管理而鮮少觸及管理智慧財產之組織。管理智慧財產之組織可以內建於企業內部，也可以外置於企業外部，也就是智慧財產控股公司。藉由對智慧財產控股公司之組織架構進行研究，便可了解將智慧財產之所有權自原企業中分離，能為企業帶來何種管理上的效益，效益又有多大？智慧財產控股公司如何為企業帶來稅務上之效益，其所面臨之挑戰為何？ 由於美國最早對於智慧財產控股公司所生之相關稅務問題進行規範，規範之內容也堪稱廣泛與細緻，故美國之稅制深具比較、對照、參考之價值。 此外，企業之稅賦除所得稅之外尚包括營業稅等稅目。但是本文就智慧財產控股公司相關稅賦問題之研究範圍，限於營利事業所得稅及所衍生之個人綜合所得稅。 在理清智慧財產控股公司之管理及稅務上效益後，本文便能為我國政府及企業提出建言，使政府能了解新型態的跨國企業智慧財產管理架構以確認合法節稅與違法的逃漏稅之界線，又能使我國企業得以藉由智慧財產控股公司架構來促進管理及稅務效益。 / In the knowledge economy era, intellectual properties, without doubt, are the foundation of competitiveness of enterprises and countries. However, studies regarding management of intellectual properties usually focus on intellectual properties themselves rather than the organizations managing intellectual properties. The managing organizations can be built in the enterprises or out of the enterprises, i.e., the intellectual property holding company (IPHC). By studying the organization structure of IPHCs, we can understand what and how huge the management benefits are to separate the ownership of intellectual properties from the enterprises, how IPHCs bring tax benefits for the enterprises, and what the challenges are in front of IPHCs. Since the United States of America is the first one who stipulates the relating tax issues of IPHCs and is probably the broadest and the finest, the tax system of USA is of great value for comparison and reference. This thesis will thus explore the USA tax system. In addition, beside income tax there are still other tax items such as business tax can be levied on enterprises. But this thesis only focuses on business income tax and thus derivated individual income tax. After clarifying the management and tax benefits of IPHCs, this thesis then is able to advice Taiwan Government and enterprises so that the government can realize the new intellectual properties managing organization structure of multinational enterprises to differ legitimate tax saving from illegal tax evasion while the enterprises can obtain the management and tax benefits through the IPHC management structure.

過去許多企業，將企業原本擁有的智慧財產（例如：專利、商標、營業祕密…）與企業的其他資產、負債，分離出來，成立智慧財產控股公司，並透過智慧財產供股公司的經營管理，獲取大量的租稅利益。此一租稅規劃工具雖然已引起稽徵機關的注意，但運用得當，仍可為企業創造可觀的利潤。 智慧財產控股公司的設立架構，母公司通常會在低稅率的國家或州，設立一完全控股的子公司，由智慧財產控股公司自行創設、或自母公司繼受智慧財產。智慧財產控股公司授權的對象，可能是母公司、亦可能為不相干的第三人。 智慧財產控股公司的租稅效益，來自智慧財產控股公司通常選在低公司稅率（甚至零稅率）的地區設立，對於權利金收入予以免稅的地區。母公司付給子公司的權利金費用，母公司可作為費用扣除，藉以降低母公司的所得稅。智慧財產控股公司可透過發放股利，或對母公司融資等方式，解決母公司的資金需求。 透過智慧財產控股公司進行租稅規劃，最重要面臨『移轉定價』與『避免濫用租稅協定』，因此智慧財產控股公司進行的關係人交易，不能是純為獲取租稅利益的假交易，必須有商業實質。 / Over the last decade or so, many businesses generating significant revenue from intellectual property such as patents, copyrights, trade names and marks, software and know-how (the IP Assets) have organized intellectual property holding companies (IPHCs) to reduce federal and state taxes while separating valuable IP Assets from other corporate liabilities. Recently, states have started to aggressively challenge this tactic. However, substantial state and federal tax savings can still be realized if IPHCs are organized and operated correctly. The structure of an IPHC is fairly simple. The parent corporation typically creates a corporate subsidiary in a state or in a foreign country where little or no taxes are imposed . IP Assets are created by or transferred to the subsidiary. The subsidiary enters into license agreements under which the parent corporation and non-related corporations agree to pay the IPHC royalties in exchange for an exclusive or non-exclusive right to use the IP Assets. Since most IPHCs are organized in jurisdictions with no income tax, the royalties received by the IPHC are generally tax-free. In addition, the parent corporation that paid the royalty typically can deduct the payment as a deductible expense, thereby reducing the parent's income or franchise tax liability. In some circumstances, IPHCs can make tax-free dividend distributions or loans to the parent corporation. The key issue IPHC should consider is “Transfer Price Issue” and “Anti Treaty Shopping Issue”. Transactions between related parties can’t be shame transaction, business substance is required.