碩士 / 國立政治大學 / 會計研究所 / 102 / When people engage in economic activities, most will choose ways to lessen their tax burden, but the planned arrangements and outcome are usually not the same. Such arrangements tied to the private law of a legitimate tax savings, or the stripping of tax avoidance or tax evasion. They are considered as different legal concepts and effects between theory and practice, but it is difficult to identify the problem, hence such differentiation depends on individual case study.
With the changes in the domestic economic environment, the development of cross-strait economy and active international trade relations, domestic enterprises have invested factories overseas or in China to enhance their international competitiveness and create the largest corporate profits. But in order to avoid political or economic risk, most enterprises choose indirect investment, subsequently adjust the holding structure in response to political and economic change or improve the financial transparency of the whole enterprise group, the holding company transfer investment shares held by the parent company or other subsidiaries.
Therefore, this study start out discussing the concept of "tax avoidance" with further analysis on the pattern of domestic enterprises transferring their equities to offshore investing. We choose the verdicts of Supreme Administrative Court and the High Court as study samples, discussing whether there is tax avoidance behavior occurred. Results suggest that enterprises transfer their equities in order to avoid political or operational risk then adjust the holding structure, which is indentified as the nature of organizational restructure based on the essence of substantive taxation principles, therefore, we should focus on the economic substance over legal form. In view of the above, through an aggregate of practical points in dispute, this study provides the tax authorities and the court's decisions to apply a consistent processing rules on the issue of transferring equity overseas as tax avoidance, thus to reduce levy dispute between the two parties.
| Identifer | oai:union.ndltd.org:TW/102NCCU5385050 |
| Creators | Chao, Yung Hsin, 趙詠馨 |
| Contributors | 盧聯生 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 83 |
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