移轉訂價係指關係企業間進行交易時，價格之訂定過程。由於各國稅制、稅率均存在差異，使跨國集團常透過移轉訂價之方式，不當安排其利潤以規避稅負。各國稅捐主管機關本其財政收入考量，並捍衛其課稅主權，紛紛建立移轉訂價稅制，要求關係企業間移轉訂價必須符合常規交易原則。
近年來，智慧財產已逐漸取代有形財產，成為企業價值之主要項目。由於智慧財產並無公開交易市場，且其通常具有一定之獨特性，致使涉及智慧財產之受控交易，於運用常規交易原則時產生諸多困難。
本論文為智慧財產移轉訂價之探索性研究，從稅制面進行分析與探討。研究結果發現，我國現行稅制與經濟暨合作發展組織、美國移轉訂價規範相較之下，未臻完備之處有：
1. 欠缺成本貢獻協議之具體規範；
2. 欠缺相互協議程序之具體適用規範。
此外，智慧財產受控交易於運用我國現行移轉訂價規範時，容易產生爭議及困難點之處在於：
1. 缺乏可比較未受控交易；
2. 智慧財產所有權之認定；
3. 共同研發之課稅問題；
4. 相互協議程序和預先訂價協議機制難以適用。 / Transfer pricing refers to a process of pricing arrangement in a controlled transactions between affiliated enterprises. Due to differences in tax legislations and tax rates among countries, multinational corporations may deliberately allocate their profits into different countries by leveraging off those differences, so its overall tax liabilities may be minimized. In view of the foregoing, tax authorities of various countries have began to formed transfer pricing related rules and regulations in order to preserve their tax bases and have requested full conformity of transfer pricing rules from resident enterprises when conducting related party transactions.
In recent years, intellectual property (“IP”) has overtaken the importance of tangible assets and became a predominant operating item in many of the enterprises. However, given the inherent uniqueness in each IP and the lack of open market for the IP, difficulties often arise when applying the arm’s length principal on IP related controlled transactions.
This exploratory research discusses transfer pricing of IP. Through this research, it is identified that there may be room for improvements for Taiwan transfer pricing rules in the following two areas in comparison with the OECD and U.S. transfer pricing rules:
1. Rules of cost contribution arrangement；and
2. Application rules of mutual agreement procedure.
Moreover, controversies and difficulties may likely to occur in the following areas when applying transfer pricing rules on IP related controlled transactions in Taiwan:
1. Lack of comparable uncontrolled transactions；
2. The ownership of intellectual property rights；
3. Tax on cooperative R&D；and
4. Difficulties to apply with MAP and APA.
| Identifer | oai:union.ndltd.org:CHENGCHI/G0095353056 |
| Creators | 張雅雯, Chang,Ya Wen |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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