租稅是公司經營必要的法令遵循成本之一，國際租稅更是企業經營全球化過程中無可迴避的問題。跨國企業在全球各地營運，面對多變的經濟環境及租稅制度，需要有一套嚴謹的管理機制，企業經營者與稅務從業人員更應掌握隨時可能變動的國際稅務議題與其趨勢，強化公司稅務治理，才能面對險峻的經營及稅務環境挑戰，進而創造企業價值。
本課程目標是為增進同學對歐美等先國家稅制及之了解與促進國際租稅交流, 培育國際租稅人才。
課程主要介紹:
1. 教導學生完整國際理財與稅務規劃之理論與實務。
2. 教導學生了解個人理財相關之國際稅負及其計算方式。
3. 案例討論稅負對財務之影響。
《 課程簡介 -- English 》
This course provides a succinct overview of international tax transactions from a practical perspective.
The course is designed to help students obtain a detailed analysis of the steps involved in planning for complex cross-border tax transactions.
Learning objectives:
1. Understand the important tax and non-tax considerations in international tax planning.
2. Analyse and discuss the formal and substantive requirements of international tax planning structures, taking into account legal, commercial, regulatory, as well as domestic and international tax rules.
3. Appreciate the common tax structures used in holding and financing activities, including structures using an intermediate company, a foreign branch, a dual-resident company, or a hybrid entity.
4. Identify the tax and non-tax drivers in supply chain restructuring and the associated international tax issues that have to be addressed in such a restructuring.
5 Evaluate the various ways to develop and exploit intangible property, including the use of contract R&D, intangible property principle and cost contribution arrangements.
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