重點論述：我國近期反避稅措施淺談

Discussions on ROC's Recent Anti-Tax-Avoidance Measures

有鑑於近年來部分跨國企業利用國際租稅規範漏洞及各國稅制不同進行租稅規畫，造成各國稅基侵蝕與對國內企業產生不公平競爭，經濟合作暨發展組織（OECD）於2013年2月發布「稅基侵蝕與利潤移轉」（BEPS）報告，並於2015年10月發布該報告15項行動計畫之最終稿，提供各國政府作為修訂國內稅法及國際稅制之參考，以防堵跨國企業刻意將利潤轉至免稅或低稅負國家。此計畫獲得全球最大的廿個經濟體（G20）成員國認同與支持，國際反避稅制度已成為全球各國重視的議題，我國亦不例外。

In recent years, some foreign companies have used the loopholes of international tax policies and different tax regulations among various jurisdictions for tax planning, which resulted in tax base erosion and unfair competition for domestic enterprises. In light of this, the Economic Cooperation and Development Organization (OECD) released the Report on 'Tax Base Erosion and Profit Transfer' (BEPS) in February 2013 and released the final draft of the 15 Action Plans for the report in October 2015. The BEPS Report and 15 Action Plans provided governments with reference for revising the domestic tax law and the international tax policy, so as to prevent multinational companies deliberately transferring their profits to tax havens or low-tax jurisdictions. The BEPS Report and 15 Action Plans are recognized and supported by the world's twenty largest economic jurisdictions (G20). As a result, anti-tax avoidance has become an important issue for tax authorities in almost every jurisdiction, including the Republic of China (ROC or Taiwan).