| Summary: | 碩士 === 國立中興大學 === 高階經理人碩士在職專班 === 104 === The anti-avoidance tax issue has been widely discussed since twenty-first century. The tendency and differences of the operating methodologies of avoiding tax for transnational corporate versus local sovereign tax system is gradually widen and severe. This extreme behavior has drawn tremendous attentions and concerns by the local authorities. In view of this fact, all countries are obliged to change and adjust their tax regulations and direction of auditing in accordance with the action plan of BEPS 15 items that is stipulated by the Organization for Economic Cooperation and Development (OECD).
This study is based on the documentation and the research of case study to aim at the contents of BEPS 15 and the regulations of Anti-avoidance in China. To be as a reference for Taiwanese enterprise, We hope this study not only help enterprise to minimize their potential risk and impact on taxation but also explore the proper solutions to plan and adapt to the local tax regulations while doing business in China.
In addition, in order to cope with the wave of global anti-avoidance tax issue, this paper will simulate a transnational organization as an example to discuss the operations among the affiliated companies. Under the division layout and deployment of the organization, we will try to identify the potential risk and impact on the business transaction and involved taxation between the organizations. Per conclusion of the exploration, we try to figure out the counter measures where we may start and deal with effectively.
- The owner of the enterprise needs to have positive attitude and perception to conform to the tax regulations. It is important to understand, adjust and face up to the current trend how tax bureau is auditing the tax avoidance.
- The measures of anti tax avoidance focus on three core practices; consistency, transparency, and substantive respectively. How to effectively handle the essence of the tax operation, integration and stipulation of transfer pricing between the affiliated companies.
- Establishing a committee to manage the transfer pricing between the affiliated companies so that there are rules for companies to comply with, and make necessary precautions to prevent risk from happening.
- Pre-simulate and generate the files of individual reports and rules of transfer pricing for affiliated companies in different countries. To do this, we may find out if contents of the files have any violation and inconsistency with local laws and regulations in the early stage.
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