The Tax Risk Issues and Solutions of Taiwanese Enterprises Investing in ASEAN and India – From The Aspect of OECD - BEPS Actions

• Main Authors: HUANG, SHENG-WEI, 黃聖崴
• Other Authors: YANG,YE-CHENG
• Format: Others
• Language: zh-TW
• Published: 2018
• Online Access: http://ndltd.ncl.edu.tw/handle/ps475r

碩士 === 東吳大學 === 會計學系 === 106 === In the era of global taxation, multinational corporations use the differences in tax systems, investment structures, and transaction patterns in various countries to reduce the tax burden on the group, but at the same time they also harm the tax revenues of various governments. Under the trend of regional economic and trade resources integration, it will be even more important for Taiwan-funded enterprises to deepen their investment and trading links with ASEAN countries and India through the New Southbound Policy. At the same time, the corresponding issues of international taxation risk should not be overlooked. This research summarizes the introduction of the investment environment of the ASEAN and India, tax regulations, tax concessions, and anti-tax avoidance regulations; And to propose statutory disclosure obligations and expose the four major tax planning risk types of multinational operation under the perspective of BEPS. The solutions of the tax planning risks are proposed according to the BEPS framwork logic at the end of the research, to control the tax risks of multinational operation to an appropriate level.