| Summary: | 碩士 === 國立臺灣大學 === 事業經營法務碩士在職學位學程 === 107 === In recent years information technology has been evolving rapidly. It has re-shaped the way of people doing business by the introduction of smart phones and tablets. Moreover, catalyzed by the mass volume of handheld devices, apps, and users, transition into E-commerce has become an irreversible process.
In the meanwhile, information technology has also changed business modes, from a traditional “pipeline” to a novel “platform”. The “pipeline” creates add-on values unidirectionally from manufacturer to end-user. In contrast, the “platform” provides a network of interconnected people, organizations, and resources, where the values are created by assembling supply and demand, resource and market. It may lead to a series of disruptive innovations to the traditional market.
Because of the aforementioned characteristics of “platform” business mode, it is difficult for authority to tax such entities regarding their operation activities. As an example, Uber mobile application incurs excise tax in Taiwan. Taiwan taxation authority requested Taiwan Yubo Digital Service Co., Ltd. (under Uber International Holding BV, Netherland) to pay the sales tax on the sale of labor (transportation service) between September 1, 2013 and June 30, 2016, and the tax evasion penalty (hereinafter referred to as "the case"). However, Yubo disagreed on the liability and filed the case. It was judged by the Taipei Higher Administrative Court''s 106th Annual Proceedings No. 848, the Supreme Administrative Court''s 107th Judgment No. 199, and finally in March an administrative settlement was reached by the Taipei High Administrative Court (Case No.: 107 v. No. 55).
This article begins with the facts provided in the previous business tax case, studies the transaction objects involved in the Uber App service, the nature of the transaction, and focuses on the discussion of the tax object and tax subject involved in the case. Insights and suggestions.
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