實質課稅原則為租稅法之重要原則，本論文經由以下個案，探討稅捐稽徵機關以往對實質課稅原則之運用。 一、稅務稽徵機關以實質課稅為由否准四大金融業以債券前手息扣繳稅款抵繳其營利事業所得稅，何謂實質課稅原則?租稅法律主義與實質課稅原則應如何調和？ 二、從認購(售)權證成本之發生成因、課稅爭議之歷史沿革、並從徵納雙方對所得稅法之見解，探討實質課稅原則與租稅法律主義之競合。 三、複委託交易個案之探討－此處探討現行涉外所得課稅規定是否有不妥之處。 四、未來即將上市之海外來台第一上市股票、跨境ETF與新上市之指數型權證可能稅賦之探討－由相類似國內金融商品之課稅規定分析，探討稅負上是否具有一致性。 本研究建議： 一、稅捐稽徵機關應履行探究經濟實質之義務，方可主張實質課稅。 二、給付國外勞務報酬是否課稅應以實質認定，建議應定性為所得稅法第8條第9款之所得，並就在台固定營業場所或營業代理人之情形實質認定，以兼顧課稅要件明確與實質課稅精神。 三、應明文闡述支付國外券商複委託交易手續費屬營業稅課稅範圍之判定標準，以符合租稅法律主義之規範。 四、金融商品之課稅架構，應謹守租稅中立原則，保持一致性，避免對特定金融商品做特殊解釋。 / This research explored four cases in order to find out how the tax authority applies “substance versus form doctrine” in the some disputes. 1.The right to claim tax credit for withholding tax derived from bond interest had been long disputed. Can we say the tax authority’s view is "substance over form"? Did the amended Income Tax Act on 2007 solve the said dispute? 2.On the contrary, the tax authority isn’t in the view of "substance over form" for the tax deduction of hedge cost by warrant issuer. This study summary several Administrative Court adjudications to explore each party’s view. Can "substance over form" govern” “taxation by law“? 3.Securities firms conducting the business of accepting orders to trade foreign securities involve VAT and source income issues. This study addresses why the tax disputes arise and how to solve them. 4.This study also analyzes investors’ possible tax liability of coming List Securities by Foreign Issuers, Offshore ETF and newly Index Warrant. The suggestions in the above cases are as follows. 1.The tax authority should fulfill its duty to find out the economical substance then has a right disallow tax evasion. 2.The principles for determining Taiwan source income can adopt PE and business agent concept to mitigate the conflict between tax payers and tax authority. 3.The tax authority should interpret the criteria why offshore securities firms’ services should impose VAT. 4.The tax authority should be in the view of "substance over form" and maintain consistency while issuing tax ruling.

憲法第19條規定：「人民有依法納稅之義務」，明示租稅法律主義應以法律明訂，針對未規定之租稅項目，原則上不得比照、援引或類推適用其他法令之規定，租稅法律主義成為稅法之基本重要原則。隨著經濟水平的提升，個人與企業租稅負擔增加幅度急速上升，錯綜複雜之交易型態層出不窮，納稅義務人往往透過規避稅捐，使其獲得租稅優惠之條件或達到免除租稅負擔之目的。為確保租稅公平，民國98年5月13日修正公布稅捐稽徵法第12條之1，明訂課稅事實認定之原則，其認定之構成要件應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據，然其適用範圍亦未明確，對於納稅義務人之侵害自然無所規範。其中與人民息息相關之稅捐法體系當中尤以土地交易爭議之衝突甚為明顯。 本研究以租稅法律主義及實質課稅原則為主軸，輔以探討土地改革之歷史發展及土地交易所得本身性質，並以相關稅務行政救濟案例，針對不同判決見解進行分析及常見爭議，發現其爭議在於當前土地增值稅之規定與漲價歸公之理念無法並駕齊驅，尤其公告現值與真正出售之價值相去甚遠，導致「窮者欲窮、富者欲富」。探討其精神核心，無論是憲法、土地增值稅、實質課稅原則，無非達到租稅公平原則，依此核心思考，本研究試圖針對憲法與法律兩層面提出建議解決方案以貫徹租稅公平原則： 1. 憲法層次：將土地增值稅予以廢除，改徵土地交易所得稅。 2. 法律層次： （1） 將土地交易所得納入「最低稅負制」，修正所得稅額基本條例第12條。 （2） 改採實價課稅並增訂商業會計法第42-1條，將處分土地資產之溢價收入納入資本公積，恢復其資本公積增減資免稅之規定。 / Article 19 of the Constitution provides that the people shall have the duty of paying taxes in accordance with law. This means that when the State imposes a tax or provides a preferential tax deduction or exemption treatment for its people, this must be based on laws or regulations clearly authorized by law, prescribing the constituent conditions of the tax such as the subject, subject matter, tax base, tax rates, methods of payment and period of payment. The interpretation of relevant laws by the competent authority within its competence shall abide by the principles of the Constitution and the meaning and purpose of the relevant laws, and comply with the general rules of legal interpretation. Any interpretation that exceeds the bounds of legal interpretation of law and that creates tax duties not provided for under the law is not permitted by the Principle of Statutory Taxpaying under Article 19 of the Constitution. With the rapid economy, the taxpayers pursue the profit maximization by means of tax avoidance. To maintain the tax equity, the officials decided to amend the “Tax Levy Act” to provide clear definition for “Substance-Over-Form Principle ”, and then the newly-added Article 12-1 of Tax Levy Act was published on 13th May 2009.However, it has not embodied in “Substance-Over-Form Principle ”,so that the conflicts are still obvious in tax system ,especially in Land Capital Gain. The study focuses on conflict between the Principle of Statutory Taxpaying and Substance-Over-Form Principle, with the investigation of historical development and nature of taxation in Land Capital Gain. Besides, the administrative remedy should take into consideration in practice under the study. The regulation in Land Value Increment Tax currently is not put in range with land appreciation belong to the public, especially in Current Land Value. To understand the legislative purposes, we can find the “tax equality ” is the top priority between constitution and regulation. The following are suggestions we provide: 1. Constitution: Abolish the Land Value Increment Tax and promulgate Land Capital Gain Tax. 2. Regulation: (1) The Alternative Minimum Tax (AMT) includes the land capital gain, with amendment article 12 in AMT. (2) Additional Paid-In Capital contains the land capital gain and amend the article 42-1 of commercial account law ,with real-estate tax policy based on actual market price.Simuntanously, capital increase and decrease out of capital reverse exempted from income tax.

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Multinational enterprises have been widely accused of using aggressive tax planning schemes to avoid paying tax all over the world. The purpose of this study is to analyse the methods used by multinational enterprises in the context of business restructurings to shift profits from high to low tax jurisdictions. Transactions between associated entities have generally been manipulated by applying non-arm’s length prices to these transactions, as well as devising agreements where the economic substance varies from the form of the transaction. The study aims to investigate some of the practical challenges faced by tax administrators in the application of the arm’s length principle. The study was conducted based on a literature review, as well as analysing specific examples reported in newspapers where multinational enterprises have used aggressive tax planning schemes to shift profits. International case law was also analysed to evaluate some of the factors considered by the courts in the determination of the arm’s length price. It was found that multinational enterprises definitely use aggressive tax planning schemes to shift profits. The practical challenges in the determination of arm’s length prices, complexity of the transactions involved, as well as a lack of resources, especially in the developing nations, are some of the factors that cause tax administrators to battle to find a solution to deter and detect these schemes. Other methods such as the unitary taxation method and the country by country reporting concept have been brought forward as alternatives to the arm’s length principle. These alternatives have been proposed in an effort to find a solution to the challenges posed by the arm’s length principle. Specific measures have also been recommended for developing nations’ tax administrators to resolve the issues that they currently experience in this context. / Thesis (MCom (South African and International Taxation))--North-West University, Potchefstroom Campus, 2013

Mr Justice Corbett made a substantial contribution to the South African tax law as he delivered several judgements during his long career on the bench. Starting from the lower ranks as a judge he became Chief Justice of South Africa. Precedents set by his judgements are considered important and indicative of the level of South African tax law. This dissertation observes his background, looks at the operations of the tax court in South Africa and examines whether his judgements were cited and applied in subsequent cases as accepted precedent. International case law is referred to, to compare his judgements with comparable international tax law. / Auditing / M. Comm. (Accounting)

L'innovation financière tire avantage de la déconnexion entre forme juridique et substance économique. Les contrats financiers sur actions permettent de répliquer synthétiquement les attributs économiques de la propriété des actions sans organiser le transfert des droits sur la chose. Tandis que le droit des sociétés reconnaît le principe d'autonomie juridique des contrats financiers à l'égard des actions sous-jacentes en attribuant les droits politiques et pécuniaires de l'associé aux seuls titulaires de la propriété juridique des titres financiers, les principes directeurs du droit boursier conduisent à y faire exception face aux perturbations engendrées par ces techniques de dissociation de la forme juridique et de la substance économique. Affichant son pragmatisme, le régulateur boursier saisit la complexité de cette réalité dérivée pour appréhender, au-delà des catégories juridiques formelles, la substance économique des opérations réalisées. Le droit boursier adopte une approche substantielle de l'avoir et du pouvoir au sein des sociétés par actions, pour déterminer notamment l'application des régimes de déclaration des prises de participations significatives et d'offre publique obligatoire. Apparaissent alors les contours d'une méthode raisonnée de régulation de l'innovation financière en droit des sociétés cotées. La démarche que nous proposons opère tant ex ante sur le plan normatif qu'ex post au stade de la sanction. Elle suppose une réflexion d'ensemble sur l'élaboration de la norme en droit des sociétés cotées et les conditions de son application par le régulateur boursier. dans sa double fonction normative et contentieuse. / The dissociation of legal form and economic substance is one of the main drivers of financial innovation. Equity derivatives allow parties to replicate the economic substance of share ownership without transferring the legal title itself. Whereas corporate law acknowledges the autonomy of the financial contract with respect to the underlying shares by granting voting and dividend rights to their sole legal owner, core principles of securities regulation are challenged by transactions taking advantage of the dissociation between form and substance. Taking a pragmatic stance, the regulator addresses the complexity of this derivative reality by grasping the economic substance of such transactions beyond their mere legal form. Recent developments in the major shareholding notification regime and the mandatory tender offer rule indicate an increasing focus on the substance of beneficial ownership and voting power in listed companies. From this evolution emerge the contours of a regulatory approach aiming to tackle the specific issues raised by financial innovation. The approach we advocate operates both ex ante at the normative stage and ex post at the enforcement stage of the regulatory process. It is an invitation to rethink the determinants of securities regulation as well as the role of the securities regulator in the exercise of its dual power to establish norms and to impose sanctions.

La réception du contrat de crédit-bail par le droit positif irakien n’a pas besoin d’une acculturation qui prendrait la forme de la soumission ou de l’assimilation aux règles juridiques ayant été élaborées dans un environnement juridique différent. Afin d’être accueilli par le droit positif irakien, le contrat de crédit-bail doit passer par la réception des modèles français, américain, islamique dans le système juridique irakien pour y former un droit mixte d’application spéciale. Pour fournir une explication bien satisfaisante pour la réception d’un modèle du contrat de crédit-bail dans l’ordre juridique irakien, il est indispensable de chercher des propositions plus spécifiques s’agissant la sélection des normes juridiques ; l’ajustement entre les normes empruntées et le système juridique dans lequel ils doivent être reçus ; et les relations entre les deux cultures juridiques. Le législateur irakien ne peut se limiter à une simple copie, car il doit veiller à établir des lois qui sont le reflet de la mentalité et de la culture juridique irakienne. Il est donc indispensable d’explorer plus à fond les forces qui motivent la réception du contrat de crédit-bail par le droit positif irakien : la recherche d’un système juridique, culture juridique, et culture fiscale adéquate. Cette analyse ouvre des perspectives nouvelles et soulève toute une série de questions, étudiées à la lumière des droits français, américain et irakien. Les points soulevés par la première partie de notre thèse montrent bien les stratégies, les démarches et les principaux obstacles de la transplantation indirecte des normes juridiques ayant été élaborées dans un environnement non islamique. C’est donc à l’analyse de la réception indirecte des normes juridiques applicables au contrat de crédit-bail que la première partie de la thèse est consacrée. À côté de la réception indirecte des normes juridiques applicables du contrat de crédit-bail, une transplantation directe des normes comptables et fiscales est indispensable pour la réception du contrat de crédit-bail par le droit positif irakien. L’enjeu de la réception d’un point de vue comptable et fiscal sera dès lors multiple : d’une part, un rapprochement entre le droit comptable, fiscal français et le droit fiscal, comptable irakien est souhaitable et recherché. D’autre part, un rapprochement entre le droit comptable, fiscal américain, ayant été inspiré par les normes comptables et fiscales internationales, et le droit fiscal, comptable irakien est faisable. C’est la compatibilité et l’harmonisation qui sont recherchées. C’est donc à l’analyse de la réception directe des normes comptables et fiscales applicables au contrat de crédit-bail que la deuxième partie de la thèse est consacrée. / The receipt of the contract of finance lease in Iraqi positive law does not need an acculturation which would take the shape of submission or the assimilation to the legal rules having been elaborate in a different legal environment. To be integrated into Iraqi substantive law, the contract of finance lease must pass through the transplantation of French, American and Islamic models in the Iraqi legal system to form mixed law of special enforcement. To provide a satisfactory explanation for the adoption of a model of the contract of finance lease in the Iraqi legal system, it is essential to go beyond the often articulated approaches to legal changes. Seeking more specific proposals regarding the selection of legal innovation sources; the fit between the rules borrowed and the system in which they must be received, and the relationships between sectors of the two legal systems. The Iraqi legislator can not be limited a simple copy, because it must be sure to establish laws that are a reflection of the mentality and the Iraqi legal culture. It is therefore essential to further explore the forces that motivate the receipt of finance lease and defines its scope: the search for a legal system, legal culture, tax culture that is perceived as authentic or adequate. This analysis opens up new perspectives and raises a series of questions examined in the light of French, American and Iraqi rights. The points raised by the first part of this thesis show of strategies, approaches and the main obstacles of indirect legal transplantation of rules that have been developed in a non-Islamic environment. So the analysis of indirect receipt legal standards applicable to the contract of finance lease that the first part of the thesis is devoted. Next to the indirect receipt legal rules applicable of the contract of finance lease, a direct transplantation of accounting and tax standards is essential to receipt of contract finance lease the Iraqi positive law. The issue of receipt of an accounting and tax perspective will therefore be multiplied: One hand, reconciliation between the French accounting law, French tax law and, Iraqi accounting law, Iraqi tax law is desirable and sought after. In addition, reconciliation between the U. S. accounting law, U.S. tax law, having been inspired by the international accounting, and tax standards and Iraqi accounting law, Iraqi tax law is feasible. It is then compatibility and harmonization are sought. So the analysis of the direct receipt of accounting and tax rules applicable to the contract of finance lease that the second part of the thesis is devoted.