碩士 / 逢甲大學 / 商學專業碩士在職學位學程 / 106 / In recent years, the globalization of enterprises has become the trend of industrial development in all countries in the world. Transfer pricing is the main strategy for enterprises to implement international taxation planning. It uses different taxation differences between countries and internal relations to control price allocation profits in order to achieve global The tax burden is minimized. In order to achieve different operational goals, and in order to overcome the difficulties in resources and markets, enterprises must seek to invest in foreign companies or form a multi-cornered relationship with their companies. Through international trade cooperation, they will open up markets, find low-cost economic resources and develop new markets. , One of the main ways to start an international arrangement and establish a multinational corporation to set up an overseas subsidiary in a tax-free paradise. Lease tax is an important operating cost for the company. To reduce the total tax burden of the company, the company distributes the profits to the subsidiaries of the tax-free paradise in order to achieve the purpose of tax evasion. The main features of taxation paradise are low tax rates, tax exemptions, or no foreign exchange controls, which are extremely beneficial to companies that use the differences between national systems and incentives, and use it as a channel for capital allocation or reinvestment to maximize profits. aims.
This study takes the electronics industry listed companies in Taiwan and the OTC companies in Taiwan from 2008 to 2017 as the research object, and discusses the current situation of such companies investing in tax havens and the factors that affect their decision to set up overseas subsidiaries in duty free paradise. The source of the research data is the "Taiwan Economic News" (TEJ) "Finance DB". To explore the factors that influence the establishment of subsidiaries in tax havens for Taiwan’s electronics industry’s listing and the availability of taxpayer’s plans for renting through the transfer pricing.
Keywords: transfer pricing, tax-free paradise, multinational corporations
| Identifer | oai:union.ndltd.org:TW/106FCU01318038 |
| Date | January 2018 |
| Creators | LAI,CHIA-CHUN, 賴佳君 |
| Contributors | 謝耀智 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 48 |
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