A Study on Transfer Pricing of Intangible Assets: Focusing on Cost Sharing Arrangements

本研究旨在檢視我國無形資產移轉訂價之相關規定是否完備，並藉由外國立法例與案例之借鏡，據以針對未盡完備之處進行深入之探討，以作為我國未來制定或施行相關規範之參考。 首先，本研究以無形資產為範圍，對於主要國家與我國無形資產移轉訂價制度加以比較，以瞭解我國相關規定不足之處。研究結果發現，我國關於成本分攤協議之規定最為欠缺，因此本研究亦以上述之主要國家為參考對象，彙整與分析可參考之內容，擬具我國未來制定成本分攤協議相關規範之框架。經由本研究之整理，我國未來制定成本分攤協議相關規範所應著重之主要項目包括定義、應分攤之成本、合理預期收益、成本與收益之比率相符、參與者之異動與協議之終止、稅捐稽徵機關之調整、租稅待遇、協議內容以及稽徵行政等九大項目。 其次，借鑒相關案例之爭議與本研究之設想，本研究擬定我國未來制定或施行成本分攤協議之法規所可能面臨之問題或應考量之事項，分為稅務面、法制面與稽徵行政面，並據以提供相關建議。稅務面主要可分為分攤協議之成本、使用協議所開發之無形資產、成本分攤給付以及買進與買斷給付之稅務處理，法制面為應考量制定之法律位階與訂定內容之相關配套措施，稽徵行政面則須評估預審制度之效益、權責單位之規劃與其保密義務之限制、專責人員之專業素養與獨立性以及對於成本分攤協議進行技術輸出管制之重要性。This research examines whether the transfer pricing regulations of intangible assets in Taiwan are sufficient or not. It focuses on lack of regulations pertaining to cost sharing arrangements (CSA) in Taiwan. With the references to foreign legislations and cases, the research further discusses the legislation defects and provides suggestions for Taiwan’s legislatives as to enactment or enforcement of related regulations in the future. Specifically, this research locates the legislation deficiencies by comparing transfer pricing systems of intangible assets between major countries and Taiwan. Examples of such major countries are used as a framework of CSA regulations for Taiwan. This framework covers the following main items: definition of a CSA, intangible development costs (IDC), reasonably anticipated benefits (RAB), the consistency between IDC shares and RAB shares, changes in participants and the termination of CSAs, adjustments by tax administrations, tax treatment of CSAs, elements of a CSA, and administration of tax collection. Based on the above analysis and controversies of related cases, this research points out problems that may arise and issues that should be considered when CSA regulations are to be enacted or enforced in Taiwan. Such problems and issues can be separated into three aspects, namely, taxation, legal system, and administration of tax collection. The research concludes by offering suggestions on each aspect. For the taxation aspect, the tax treatment relating to certain conditions should be contemplated, including IDC shared by each participant in a CSA, exploiting the intangible assets developed by a CSA, cost sharing transaction payments (CST payments), and buy-in/buy-out payments. With regard to the aspect of legal system, the legal position and supplementary measures of CSA regulations should be taken into account. As to the aspect of administration of tax collection, many factors should be taken into consideration, such as assessing the feasibility and benefit of issuing a CSA advance ruling, determining the appropriate tax authorities in charge of CSAs, training and developing qualified tax officials to audit CSAs, and controlling the technologies export via CSAs