- 英文摘要
- One of the most distinct characteristics of digital economy is to offer
services and goods across geographical borders. While the international tax
law adopts the location of physical office as the determining factor for tax
residence, many digital economy-driven enterprises tend to take advantage
of law and set up physical offices in low-tax jurisdictions. Thus, maintaining
daily operations without establishing a physical unit has become a
prominent method for digital economic businesses to evade taxation. The
profit gained from typical tax avoidance not only erodes the tax base of
national governments but strengthened the monopolistic position of digital
giants. In light of solving this digital taxation issue, OECD set up a research
team in 2013 and subsequently presented several possible tax solutions for
member states’ consideration. In 2019 OECD further proposed a unified
digital tax system for all member states under the BEPS framework. Quite a
few countries adopted the suggestions made by OECD in 2015 and initiated
their digital tax reforms accordingly. Examples include but not limited to the
Equalization Levy mechanism in India, Fair Taxation of Digital Economy
proposal in EU, Digital Service Tax system in UK and the revision of South
Dakota sales Tax in the US. Apparently, the determining factor of taxation
has been a challenging legal issue in the face of digital economy. Taiwan is
not an exception. It is also in the process of amending its taxation system in
order to fit the digital economy developments. This article begins with the
comprehensive review of several tax reform proposals offered by OECD
since 2013. Further it explores various tax reforms adopted or discussed by
India, EU, UK and the US. It is aimed at providing a comprehensive review
of the digital tax proposals recommended by OECD and further probing into
the progress individual tax reforms of selected countries.
- 目次
- 壹、前言
貳、OECD 之BEPS 行動計畫
一、計畫之提出
二、計畫首次報告
三、最終報告
四、後續研議
參、各國跨境數位稅制發展
一、印度
（一）均等稅立法
（二）修改常設機構規定
二、歐盟
（一）提案背景
（二）法規內容
三、美國
（一）網路免稅法案
（二）南柯達他州銷售稅
四、英國
（一）提案背景
（二）數位服務稅法規內容
五、我國
（一）修法背景
（二）法規內容
六、因應數位經濟稅制改革之比較
肆、國際數位經濟稅制發展之省思
一、數位經濟稅制改革之進展與省思
（一）印度
（二）歐盟
（三）美國
（四）英國
二、我國數位經濟稅制之發展策略
伍、結論：我國數位稅制之因應與未來展望
