Examination on Taiwan’s Linkage to International Anti-tax Avoidance Rules

Abstract

SUMMARY With the deepening of globalization due to the differences in taxation systems in different countries it's difficult to collect tax for overseas income collection agencies As a result overseas income has not been the focus of tax inspection Therefore the establishment of the international anti-tax avoidance rules to combat transnational tax avoidance has become the same goal for all countries Taiwan's existing way toward the international anti-tax avoidance rules including controlled foreign companies place of effective management and automatic exchange of tax information are mainly aimed at countering taxpayers' tax avoidance measures in "income tax" Relevant laws and operational regulations have been completed through the cooperation of financial management committee domestic financial institutions and relevant departments to execute of the international anti-tax avoidance rules Under the unpredictable economic development and the trend of international anti-avoidance if taxpayers have correct concept of tax avoidance and restructure the asset and investment structure they can reduce the risk of personal asset uncertainty It can not only better reduce the loss of the treasury but also achieve the purpose of implementing Taiwan's international anti-avoidance system Furthermore it can also reduce treasury losses and achieve the purpose of implementing the international anti-tax avoidance rules

Date of Award	2020
Original language	English
Supervisor	Chih-Chieh Chou (Supervisor)