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研究生： 圖安塔
Altangerel Tuvsanaa
論文名稱： Case study of Transfer Pricing on Taxation in Taiwan
Case study of Transfer Pricing on Taxation in Taiwan
指導教授： 劉代洋
Liu Day-Yang
口試委員: 劉代洋
Liu Day-Yang
鄭仁偉
Cheng Jen-Wei
許馨方
Hsu Hsin-Fang
學位類別： 碩士
Master
系所名稱： 管理學院 - 財務金融研究所
Graduate Institute of Finance
論文出版年： 2020
畢業學年度： 108
語文別： 英文
論文頁數： 41
中文關鍵詞： Transfer pricing 、Arm's length principle 、OECD guideliness
外文關鍵詞： Transfer pricing, Arm's length principle, OECD guideliness
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  •  上一筆

    • Over the last decades and in step with the globalization of the economy brings both opportunities and challenges to multinational enterprises (MNEs) worldwide. MNEs are operating in every country, and there is a risk of tax avoidance and misunderstanding. One of the means used to reduce the tax liabilities of MNEs is that of transfer pricing. MNEs can create a substantial advantage over their direct competition, by means of transfer pricing, which directly affects the multinationals’ net profits.

    To regulate this, Mongolia has amended its General tax law on Transfer Pricing. The new laws were adopted by the Mongolian Parliament on 22 March 2019. In this regard, this thesis discusses and analyzes Taiwanese transfer pricing regulation and studies current issues, strategies, and processes and compare them with the current Mongolian situation.

    After all the analysis, the author learned that the most important thing about Transfer pricing is the exchange of information. Also, the author concludes that Taiwan's transfer pricing regulation has been excellent.

    Over the last decades and in step with the globalization of the economy brings both opportunities and challenges to multinational enterprises (MNEs) worldwide. MNEs are operating in every country, and there is a risk of tax avoidance and misunderstanding. One of the means used to reduce the tax liabilities of MNEs is that of transfer pricing. MNEs can create a substantial advantage over their direct competition, by means of transfer pricing, which directly affects the multinationals’ net profits.

    To regulate this, Mongolia has amended its General tax law on Transfer Pricing. The new laws were adopted by the Mongolian Parliament on 22 March 2019. In this regard, this thesis discusses and analyzes Taiwanese transfer pricing regulation and studies current issues, strategies, and processes and compare them with the current Mongolian situation.

    After all the analysis, the author learned that the most important thing about Transfer pricing is the exchange of information. Also, the author concludes that Taiwan's transfer pricing regulation has been excellent.

    Table of Contents ABSTRACT i ACKNOWLEDGE iv LIST OF FIGURES vii LIST OF ABBREVIATIONS viii CHAPTER I: INTRODUCTION 1 1.1 Research Background and Motivation 1 1.2 Research Objective 1 1.3 Research Content and Flowchart 2 1.4 Research Limitations 3 CHAPTER II: LITERATURE REVIEW 4 2.1 The OECD Guidelines 4 2.1.1 What is the Transfer Price? 4 2.1.2 The Arm’s Length Principle 5 2.1.3 Transfer Pricing Methods 6 2.1.4 Accounting Transfer Pricing Methods 7 2.1.5 OECD Transfer Pricing Methods 7 2.2 Mongolian Regulations 10 2.2.1 Transfer Pricing developments 11 2.2.2 Transfer pricing documentation requirements 12 2.2.3 Threshold and exemption from transfer pricing documentation 13 2.2.4 Penalties for failure of transfer pricing documentation 13 2.2.5 OECD Transfer Pricing Guideline treatment 13 2.3 Taiwan’s Regulations 14 2.3.1 Arm’s length principle 14 2.3.2 Definition of Related Party 14 2.3.3 Transfer pricing documentation requirements 15 2.3.4 Transfer pricing penalties and relief 17 2.3.5 Transfer Pricing Methods 17 2.3.6 Advance pricing agreements 17 CHAPTER III: RESEARCH METHODOLOGY 19 3.1 Research Design 19 3.2 Data collection 19 3.3 Data analysis 19 3.4 Interviews Process 20 3.4.1 Interviewee Background 20 3.4.2 Interview Period 20 3.4.3 Interview questions 20 CHAPTER IV: CASE ANALYSIS 22 4.1 Comparison of the Mongolia and the Taiwanese Regulations 22 4.1.1 Definition for Related parties 22 4.1.2 Document Requirements 23 4.1.3 Transfer pricing thresholds, exemption and penalties 23 4.1.4 Advance Pricing Agreements and Mutual agreement procedure 24 4.2 Transfer pricing strategy in Taiwan 24 4.2.1 Key challenges in Transfer pricing in Taiwan 25 4.2.2 Audit in Transfer Pricing in Taiwan 26 4.3 Future planning 27 CHAPTER V: CONCLUSION AND RECOMMENDATION 28 5.1 Conclusion 28 5.2 Recommendation 29 References 30 Websites 31

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