國際稅法上數位經濟之課稅問題探討──以OECD「數位經濟之課稅挑戰」之研究報告為中心

Discussion on Taxation of Digital Economy in International Tax Law -Focus on the OECD Research Report on 'Tax Challenges in the Digital Economy'

在數位經濟時代，許多交易毋庸透過實體營業場所，而僅需經由網路等方式，即得進行，並運用大量客戶群獲得廣大收益，可獲得更多之超額利潤，如採用「常規交易原則」計算價格，仍無法合理分配利潤。因此國際稅法上，傳統上使用「實體營業場所」之課稅聯繫規則，以及常規交易原則，已無法因應數位經濟之特殊性，而應建立新的課稅聯繫規則。近年來OECD 陸續發布有關「數位化帶來的數位化挑戰」，提出建議全球統一的課稅原則與方法（課稅支柱一），應導入「市場所在地管轄區」作為課稅聯繫因素，並建立三層利潤分配機制，其中除按照常規交易原則核實計算歸屬於市場所在地管轄區之所得外，另外導入使用者客戶對於創造價值之貢獻比例，分享其超額利潤，而歸屬於使用者顧客所在地國家課稅，應具有合理性。又為防止國際間租稅規避，OECD 建議建立「全球統一的系統化解決方案」，提出「全球最低稅負」（稅率15%）制度（課稅支柱二），對於跨國交易活動，如在一方國家負擔低於全球最低稅負時，則原則上應由他方國家「追補課稅」，以填補國際間課稅漏洞。然而此一制度過於複雜，在執行上徵納雙方必須熟悉各國租稅法規，故有其高難度。是否及如何導入此一方案，必須考量其執行可行性與實用性問題。

In the digital economy era, many transactions can be carriedout without going through physical business premises, but onlythrough the Internet, etc., and use a large number of customergroups to obtain large profits and obtain more excess profits, suchas adopting the ' Arm's Length Principle' of the transfer pricingsystem, it is still impossible to reasonably distribute the profits.Therefore, in the international tax law, the traditional taxationlinkage rules of 'physical business place' and the ' Arm's LengthPrinciple' have been unable to cope with the particularity of thedigital economy, and new taxation linkage rules should beestablished.In recent years, the OECD has successively released 'thechallenges of digitalization brought about by digitalization', and proposed a globally unified taxation principle and method(Taxation Pillar 1). A three-tier profit distribution mechanism, inwhich, in addition to verifying and calculating the incomeattributable to the jurisdiction where the market is located inaccordance with the principle of conventional transactions, thecontribution ratio of the user's customers to the value creation isalso introduced to share their excess profits, which are attributedto the country where the user-customer is located. Taxes should bereasonable.In order to prevent international tax evasion, the OECDproposes to establish a 'globally unified and systematic solution'and propose a 'global minimum tax burden' (15% tax rate)system (taxation pillar 2), for cross-border transaction activities,such as in one party When the national tax burden is lower thanthe global minimum tax burden, in principle, other countriesshould 'recover tax' to fill the international tax loophole.However, this system is too complicated, and both parties must befamiliar with the tax laws and regulations of various countries inthe implementation, so it is very difficult. Whether and how tointroduce this scheme must consider the feasibility andpracticability of its implementation.