成本分攤協議適用於我國之稅務議題探討

Enterprises Face Opportunities and Challenges in Cost Sharing Agreements in Taiwan

成本分攤係指企業間協議共同進行研究及發展新科技或新技術或共同取得資產、服務及權利，共同分攤開發或取得資產過程中發生的費用及風險；亦即各參與人於事前約定在過程中分別應分攤之成本及風險的比例，未來如成果具有可能的商業價值，各參與人即有權利依先前所約定之方式加以利用該共同支出開發、生產或取得之資產。本文擬探討成本分攤協議於移轉訂價稅制中的地位，對於跨國企業成本與費用之分攤，說明成本分攤協議的概念，闡明如何判定成本分攤協議之內容及其是否符合常規交易原則，其後就我國成本分攤協議的法律環境和實際操作提出相關說明與建議。

Cost Contribution Agreements refers to the agreement that signed by both side which declare usufruct and undertaking of activity cost from intangible assets development and assign or labor activity in-volved, and it requires that the transfer-pricing should follow the Arm's Length Principle. The core of Transfer-Pricing in Cost Contribution Agreements is the matching between costs and revenue, which makes considerations of profit contribution factor particularly important. Cost Contribution Arrangements itself contains the Arm's Length Principle. As the Arm's Length Principle guide the Transfer-Pricing, and the factor of Transfer-Pricing is the core measure contribution to profit, so it obtained that the factors of Cost Contribution Arrangements are the associated enterprises, the tax authorities as well as the cost & benefit matching principle. In order to consolidate tax base, Tax authorities demand Transfer-Pricing to follow the Arm's Length Principle. The tax authorities demand associated enterprises Transfer-Pricing follow the Arm's Length Principle for consolidating the base. On the other hand, transnational corporation also have to follow it in pursuit of profit maximization. This research examines whether the transfer pricing regulations in Taiwan are sufficient or not. It focuses on lack of regulations pertaining to Cost Contribution Agreements (CCA) in Taiwan. With the references to foreign legislations and cases, the research further discusses the legislation defects and provides suggestions for Taiwan's legislatives as to enactment or enforcement of related regulations in the future. This framework covers the following main items: definition of a CCA, reasonably anticipated benefits, changes in participants and the termination of CCAs, adjustments by tax administrations, tax treatment of CCAs, elements of a CCA, and administration of tax collection.