教學大綱 Syllabus

週次

課程主題

課程內容與指定閱讀

1(9/2)

簡介

2

防杜租稅規避與逃漏政策的綜覽

涉外所得稅制度 (Participation Exemptions and Dividend Deductions)

1. Bunn et al. (2023), Anti-Avoidance Policies in a Pillar

       Two World.

2. Tax Foundation (2019), Anti-Base-Erosion-Provisions  and Territorial Tax Systems in OECD Countries

3

防杜租稅規避與逃漏政策 1

受控外國公司所得稅制 (CFC Rules)

1. OECD CFC rules
2. 賦稅署(2024/4/24)，營利事業受控外國企業（CFC）制度疑義解答。
3. 賦稅署(2024/5/3)，個人受控外國企業(CFC）

   制度疑義解答。

4

防杜租稅規避與逃漏政策 2

移轉訂價 (Transfer Pricing Regulations)

1. OECD Transfer Pricing Guidelines for Multinational 

    Enterprises and Tax Administrations (2017, 2022)

2. 營利事業所得稅不合常規移轉訂價查核準則

5

防杜租稅規避與逃漏政策 3:

CRS及三層文據架構

防杜租稅規避與逃漏政策 4:
資本弱化規定 (Interest Deduction Limitations)

金融帳戶資訊：共同申報及盡職審查準則（Common Reporting Standard, CRS）

移轉訂價三層文據參考範本

OECD Interest deduction limitations

營利事業對關係人負債之利息支出不得列為費用或損失查核辦法

6

防杜租稅規避與逃漏政策 5:

防止租稅協定之濫用及人為規避常設機構

Model Tax Convention on Income and on Capital: Condensed Version 2017

《適用所得稅協定查核準則》  (2021/8/12 )

處理租稅協定濫用的問題─台灣對受益所有人之規定

7

防杜租稅規避與逃漏政策 6:

全球利潤分配稅制及全球最低稅負制

Tax Challenges Arising from the Digitalisation of the Economy – Administrative Guidance on the Global Anti-Base Erosion Model Rules (Pillar Two), June 2024

8

防杜租稅規避與逃漏政策 6:

全球利潤分配稅制及全球最低稅負制

OECD (2025), Consolidated Commentary to the Global Anti-Base Erosion Model Rules.

OECD (2025),Tax Challenges Arising from the Digitalisation of

    the Economy – GloBE  Information Return.
OECD (2025), Consolidated Report on Amount B.

9

期中複習

10

期中考

11

專題演講

12

分組報告

13

14

15

16

分組報告