國際稅務新發展及因應策略

由於快速的數位化及全球化，現今課稅制度對於新型態經濟模式，難以課徵到合理的稅收。有鑒於此，OECD發布BEPS行動方案包容性框架，並在今年10月，已有136個國家達成協議，同意加入全球利潤分配稅制（Pillar 1）及全球最低稅負制（Pillar 2）。本月企劃將介紹全球數位稅最新發展現況及其基礎架構，探討跨境電商之稅務在地化，並深入解析BEPS行動方案中佣金代理商的避稅安排。

• 歐盟數位服務稅新發展現況【本月企劃】 Digital Service Taxes in the EU: An Intermediate Report
• 全球數位服務稅的基本架構與展望【本月企劃】 Framework and Outlook of Global Digital Service Taxation (Pillar 1)
• 從Uber落地看跨境電商的稅務轉變【本月企劃】 The Tax Localization of Cross-Border E-Commerce: Case Study of Uber’s Onshoring in Taiwan
• CFC稅制對境外投資架構的衝擊【本月企劃】 Tax Challenge Arising from CFC in Taiwan
• 房地合一稅2.0個人非自願性因素交易之裁量判斷(二)──離婚、分手與經濟拮据之判斷【月旦時論】 Discretionary Judgment of Personal Involuntary Factors Transaction of House and Land Transactions Income Tax 2.0 (II): Judgment of Divorce, Breakup, and Financial Constraints
• 買發票之法律責任【月旦時論】 Legal Liability of Invoice Fraud
• ESG是如何成為全球投資指標的呢？【月旦時論】 How Did ESG Become a Global Investment Indicator?
• 疫情下會計及審計的挑戰與因應【月旦時論】 The Challenges and Responses of Accounting and Audit Issues Due to the Impact of COVID-19
• 代理人幫助他人逃漏稅捐之法律責任【執業進修】 The Legal Responsibility of the Agent Helping Others to Evade Tax
• 新式查核報告說明文字及說明段之使用【公報釋讀】 Include Explanatory Language or an Explanatory Paragraph in the Auditor's Report
• 論保險法據實說明義務及消滅時效──最高法院110年度台上字第1189號民事判決研析【學習式判解評析】 Discussion on Duty of Disclosure in Insurance Law and Extinctive Prescription: A Brief Analysis of Supreme Court Civil Judgment 2021 Tai-Shang-Tzu No. 1189
• 臺商赴中國大陸隱名投資之法律風險與防範──以隱名投資契約的法律風險及效力為中心【國際經貿時論】 The Legal Risks and Prevention of Anonymous Investment by Taiwanese Entrepreneur Centered on the Legal Risk and Effectiveness of Anonymous Investment Contracts
• 公司章程訂明特定財產屬於主要部分財產之適用疑義【函令解析】