| 英文摘要 |
The judgment standard of the Sourceplace of Royalty Income is the principle of the residence country of debtor and the principle of country of the right which is used. Taiwan’s domestic law adopt the latter judgment standard. The version of the OECD Model Tax Convention on Income and on Capital is closer to the principle of the country where the debtor resides, and Article 12, paragraph 5, of the United Nations Model Tax Convention on Income and on Capitalis also based on the principle of the residence country of debtor. The tax treaties concluded by Taiwan, R.O.C. is also based on the principle that the country in which the debtor resides is the Sourcecountry of Royalty Income. According to this tax treaties, if the resident of Taiwan, R.O.C. pay royalties, regardless of where the intellectual property is used, the source country is Taiwan, R.O.C., and withholding tax should be taxed. Whereas the tax deduction of the cost of research and development of the right holder is taken into account in Article 12, paragraph 1, of the OECD Model Tax Convention on Income and on Capital, it is recommended that the State of residence of the right holder is taxable. However, Article 12(2) of the United Nations Model Tax Convention also takes into account the costs and expenses deductions of the debtor. Taxes should be levied on the corresponding income. It is recommended that tax revenues schould be shared between the source country and the country of residence. Taiwan, R.O.C. has also adopted the principle of tax sharing in the tax treatiesconcluded by Taiwan, R.O.C. |
