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https://nccur.lib.nccu.edu.tw/handle/140.119/112353
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| 题名: | 移轉訂價策略之決定因素
The determinants of transfer-pricing |
| 作者: | 劉禾予 |
| 贡献者: | 許崇源
劉禾予 |
| 关键词: | 移轉訂價
多國性
無形資產
租稅天堂
Transfer pricing
Multinational enterprise
Intangible assets
Tax haven |
| 日期: | 2017 |
| 上传时间: | 2017-08-31 12:01:40 (UTC+8) |
| 摘要: | 在全球化經營及知識經濟的浪潮下，企業紛紛將營業據點擴展到國外並發展無形資產，更會利用關係個體，進行移轉訂價交易將資源最適化配置並使整體稅負極小化。本研究參考過往文獻，納入企業之多國性、無形資產及租稅天堂使用程度等進行實證研究，以 2011年到 2015 年我國上市櫃電子業公司為研究對象，探討影響我國上市櫃電子業公司移轉訂價策略的可能因素，主要實證結果如下：
一、多國性對於移轉訂價策略為負向影響，但是此關聯並不顯著。
二、無形資產對於移轉訂價策略為正向影響。無形資產較多之公司，其議價能力較高，且研究發展費用可享有投資抵減優惠，因此會採取正向移轉訂價策略。
三、租稅天堂使用程度對於移轉訂價策略為負向影響。顯示出跨國企業若具有較多的租稅天堂子公司，則會採行負向之移轉訂價策略，將利潤移出我國。
Multinational corporations have tried to utilize the internal resources optimally within the affiliated group by transfer pricing, and for the purpose of minimizing their global taxes, they have also taken the advantages of transfer-pricing practice to shift profit. However, there are few empirical studies that probe into the determinants of transfer pricing. This study uses data of the listed electronic companies of Taiwan Stock Exchange from 2011 to 2015 to empirically investigate into the determinants of transfer pricing. By constructing regression models, this study explores the factors that affect the deviations in profits of transfer pricing transactions from those of non-related party’s transaction. In response to globalization and the knowledge economy era, this study improves the former study by focusing on the following factors: multinational of the corporations, intangible assets and the utilization of tax havens. The results of this study are summarized as follows:
1.Corporations with the greater global diversification of the corporation tend to have the lower deviations in profits of transfer pricing transaction from those of non-related party’s transactions. However, the correlation is not significant.
2.Corporations with the higher intangible assets and research and development expense, tend to have the higher deviations in profits of transfer pricing transaction from those of non-related party’s transactions.
3.Corporations with the higher utilization of tax havens, tend to have the lower deviations in profits of transfer pricing transaction from those of non-related party’s transactions. |
| 參考文獻: | 一、中文文獻
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| 描述: | 碩士
國立政治大學
會計學系
104353103 |
| 資料來源: | http://thesis.lib.nccu.edu.tw/record/#G0104353103 |
| 数据类型: | thesis |
| 显示于类别: | [會計學系] 學位論文
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