陳清秀

中文摘要

摘要 在數位經濟時代，許多交易毋庸透過實體營業場所，而僅需經由網路等方式，即得進行，並運用大量客戶群獲得廣大收益，可獲得更多之超額利潤，如採用「常規交易原則」計算價格，仍無法合理分配利潤。因此國際稅法上，傳統上使用「實體營業場所」之課稅聯繫規則，以及常規交易原則，已無法因應數位經濟之特殊性，而應建立新的課稅聯繫規則。 近年來OECD陸續發布有關「數位化帶來的數位化挑戰」，提出建議全球統一的課稅原則與方法（課稅支柱一），應導入「市場所在地管轄區」作為課稅聯繫因素，並建立三層利潤分配機制，其中除按照常規交易原則核實計算歸屬於市場所在地管轄區之所得外，另外導入使用者客戶對於創造價值之貢獻比例，分享其超額利潤，而歸屬於使用者顧客所在地國家課稅，應具有合理性。 又為防止國際間租稅規避，OECD建議建立「全球統一的系統化解決方案」，提出「全球最低稅負」（稅率15%）制度（課稅支柱二），對於跨國交易活動，如在一方國家負擔低於全球最低稅負時，則原則上應由他方國家「追補課稅」，以填補國際間課稅漏洞。然而此一制度過於複雜，在執行上徵納雙方必須熟悉各國租稅法規，故有其高難度。是否及如何導入此一方案，必須考量其執行可行性與實用性問題。

Discussion on Taxation of Digital Economy in International Tax Law -Focus on the OECD Research Report on "Tax Challenges in the Digital Economy"

Ching-Hsiou Chen

abstract

In the digital economy era, many transactions can be carried out without going through physical business premises, but only through the Internet, etc., and use a large number of customer groups to obtain large profits and obtain more excess profits, such as adopting the " Arm's Length Principle" of the transfer pricing system, it is still impossible to reasonably distribute the profits. Therefore, in the international tax law, the traditional taxation linkage rules of "physical business place" and the " Arm's Length Principle" have been unable to cope with the particularity of the digital economy, and new taxation linkage rules should be established. In recent years, the OECD has successively released "the challenges of digitalization brought about by digitalization", and proposed a globally unified taxation principle and method (Taxation Pillar 1). A three-tier profit distribution mechanism, in which, in addition to verifying and calculating the income attributable to the jurisdiction where the market is located in accordance with the principle of conventional transactions, the contribution ratio of the user's customers to the value creation is also introduced to share their excess profits, which are attributed to the country where the user-customer is located. Taxes should be reasonable. In order to prevent international tax evasion, the OECD proposes to establish a "globally unified and systematic solution" and propose a "global minimum tax burden" (15% tax rate) system (taxation pillar 2), for cross-border transaction activities, such as in one party When the national tax burden is lower than the global minimum tax burden, in principle, other countries should "recover tax" to fill the international tax loophole. However, this system is too complicated, and both parties must be familiar with the tax laws and regulations of various countries in the implementation, so it is very difficult. Whether and how to introduce this scheme must consider the feasibility and practicability of its implementation.