我國不合常規移轉訂價制度對企業避稅程度之影響

The Effect of Non-Arm’s Length Transfer Pricing Legislation on Corporate Tax Avoidance

為了順應全球趨勢及查核實務，我國財政部於2005年貣實施了「營利事業所得稅不合常規移轉訂價查核準則」。過去實證研究顯示跨國企業會利用租稅天堂等地區之免稅或低稅率，進行關聯企業間各種移轉訂價策略來極小化其全球整體稅負。本文的目的在於探討我國不合常規移轉訂價查核準則之實施前後，對於在租稅天堂等地設立關聯企業的公司，其避稅程度有無明顯變化。實證結果證實不合常規移轉訂價查核準則之實施，的確可有效降低企業藉由租稅天堂的關聯企業進行不合常規關聯交易，因此企業的避稅程度於查核準則實施後明顯下降。

In order to cope with the global trend and the international practice, the Ministry of Finance had promulgated “Assessment of Profit-Seeking Enterprise Income Tax on Non-Arm’s-Length Transfer Pricing” in 2005. Prior studies reveal that the multi-national firms will use the tax havens to minimize worldwide tax burdens through related-party transfer pricing. The purpose of this study is to investigate whether the implementation of non-arm’s length transfer pricing legislation has significant effects on corporate tax avoidance, especially those companies with many related entities in tax havens. The empirical results reveal that the implementation of non-arm’s length transfer pricing legislation could reduce corporate tax avoidance from related-party transactions through tax havens.