Study on the Taxation of Equity Transfer of Wholly Own Controlled Foreign Corporation

• Main Authors: Yin-Ju Lin, 林音如
• Other Authors: 林廷機
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/jaa3t7

碩士 === 逢甲大學 === 財經法律研究所 === 102 === With the vast growing of economic development and globalization, Tax Anti-Evasion is a crucial question to governments in all jurisdictions as the multinational corporation’s trade and operating forms are diversified and companies are fully aware of the Tax Avoiding arrangement. However, we should be meticulous and prudential, when enhancing the law or criteria of Tax Anti-Evasion, to fully protect and safeguard the rights of Taxpayers. To protect and respect taxpayer’s free will in tax planning and decisions in business arrangements, the competent authority and the courts should not presumed the company has the unlawful intent of avoiding tax. Therefore, we should examine the conducts actual trading behavior and economic effects and investigate all evidences related. To improve and enhance the Tax Anti-Evasion system, taking into account the rights of taxpayer is a desired ideal goal in most countries. However, it is found to be a complex and difficult issue in practice. Thus, continuous efforts and improvements must be made in order to achieve this goal. This thesis based the analysis on Article 43-1 of the Income Tax Law, applying the arm’s length standard to controlled foreign corporations, who seeks to avoid tax through equity transfers.