近年來移轉訂價被跨國公司不道德的濫用，造成全球重大避稅案件層出不窮。有鑑於此，在全球反避稅的聲浪下，由OECD 34個會員國及非OECD會員國共44個國家共同參與，並於2015年10月5日正式發佈BEPS 15項行動計畫做為各國稅務指引與範本，目前已有許多國家積極依此修訂國內相關法規，企業應積極擬定移轉訂價策略，以面對這波國際反避稅行動的來臨。 在15項行動計畫中有4項與移轉訂價議題有關，除了強調企業需確保移轉訂價結果與價值創造吻合外，其中第13項行動計畫「移轉訂價文據及國別報告指導原則」，就是用來檢視其移轉訂價與價值創造是否吻合的文據，因此，此行動計畫在2014年9月定案發佈後，即成為全球矚目的議題，各國也相繼修改國內法以期與國際稅制接軌。 隨著各主要國家市場將BEPS納入移轉訂價稅制，跨國企業也開始意識到移轉訂價三層架構文據對企業的影響，因為集團企業資訊之透明化，表示其將面對更嚴峻之稅務挑戰，這為跨國企業帶來更大且更急迫性之稅務管理議題。 本研究的內容，主要籍由蒐集、研究、分析BEPS移轉訂價行動計畫對國際稅制變革帶來的影響，並探討BEPS行動計畫13對跨國企業可能造成的風險與挑戰。最後以個案公司為例，探討企業因應新移轉訂價文據的成功關鍵因素。 本研究之結論認為跨國集團應儘速的進行整體的價值鏈檢視，審視集團內各企業的投資架構、營運模式及其經濟要素功能定位，評估各子公司對集團創造價值與利潤的配置；一旦發現問題時，集團的投資架構、生產交易流程、訂價模式和發展策略等，也應儘速的進行調整，以改善現行的移轉訂價策略。;In recent years, transfer pricing has been used improperly by multinational enterprise (MNEs) which resulted in tremendous unfair tax avoidance issues around the world. Under global anti-avoidance pressure, the both member and non-member countries of the Organization for Economic Cooperation and Development (OECD) co-participated in drafting the action plans, the 15 separate Action plans of Base Erosion and Profit Shifting (BEPS) had published on October 5, 2015 as a global tax guideline. Many countries are amending their domestic tax regulations accordingly since then, MNEs should plan the transfer pricing strategy to face the upcoming global anti-avoidance actions. Out of 15 action plans, there are 4 action plans related to transfer pricing. In particular, “Action 13 : Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting” is documentation to check the transfer pricing result match the value chain. This action plan gains attention around the world as soon as it published on September 2014. The countries have amended domestic tax law to connect the international tax trend. With the main global countries having implanted BEPS to transfer pricing regulation, MNEs need to be aware of the impact of transfer pricing three-tiered standardized approach to documentation. The documentation reveals a lots of information. This means that MNEs will face more tax challenges and the tax management issues have becomes more urgent and important. This study collected, studied and analyzed the literature concerning the impact of BEPS action plans to the international tax regulations and to explore the risks and challenges to MNEs under BEPS Action 13. And it used a case study to explore the key issues of the new transfer pricing documentation. The conclusions of this study reveal that MNEs should look at the value chain of the group, check each entity’s business model and economic function, evaluate transfer pricing outcomes with value creation. Adjust the investment structure, production and trade process, pricing model and development strategy to improve the transfer pricing strategy.
