美國遺產及贈與稅條約範本之研究

Treatise on the U.S. Model Treaty of Estate and Gift Tax

本文從美國與OECD的相關規範作為管制架構，說明全球課稅環境中跨國企業資產配置的課稅情形，並聚焦在家族傳承所涉及的遺贈稅以及其重複課稅緩解機制。在內國、國際以及全球等不同管制結構當中，二者關係緊密程度不一。身為受管制者的跨國企業集團，如何透過不同治理情節的比較以為對應，本文嘗試從中汲取經驗以作為我國法制參考與因應對策。

This paper attempts to delineate the taxation on MNEs in the global environment by comparing the laws of US, EU and OECD as regulatory structures. The focus of the paper is on the estate and gift tax through family inheritance and the mitigation of multiple taxation therefrom. We think that the interaction between the two separate taxes are frequent but disparate in different level of regulatory structures. The responses from MNE as the regulated in the regulatory scenarios are expected to provide insights for furtherance of legislation in Taiwan.