第二章 文獻回顧
第六節 OECD 租稅協定範本中與資本弱化相關之規定
一、第九條：關係企業（Article 9 Associated Enterprises）
第一項27：
26 參考 OECD. 2000. Committee on Fiscal Affairs: Issues in International Taxation No. 2 Thin
Capitalization、OECD. 2010. Model Tax Convention on Income and on Capital.、孔祥麗，2011，跨國 公司利用資本弱化避稅法律問題研究，西南政法大學 2011 年碩士學位論文及羅伊．羅哈吉（Roy Rohatgi），2006，國際稅收基礎，林海寧、范文祥譯，北京：北京大學出版社。
27 參考 OECD. 2010. Model Tax Convention on Income and on Capital.翻譯參考自「駐荷蘭台北代表 處與駐台北荷蘭貿易暨投資辦事處避免所得稅雙重課稅及防杜逃稅協定」。原文如下：”Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
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28 參考資料同 15。原文如下：” Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.”
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利潤超過該企業在符合常規交易下之利潤。
同時，OECD 並未明確訂定應以何種方法做調整，故會員國可採用不同 之反資本弱化稅制，締約國之間亦可於租稅協定中協調出欲採用之方法。29
二、第十條：股利（Article 10 Dividends）
本條文第三項30中對股利所做之定義為：
本條所稱「股利」，係指自股份，或其他非屬債權而得參與利潤分配之 其他權利取得之所得，及依分配股利之公司為居住者之領域稅法規定，
與股利所得課徵相同租稅之公司其他權利取得之所得。
OECD 對該條文之解釋中指出，當借款或其它對企業之資金投入，在內 地稅法之相關規定（如反資本弱化稅制）中被視為資本，則所獲得之收入應 被視為股利，該等借款或資金投入亦應被視為資本。此外，本條文亦適用於 分享風險之借款（如利息支付與否及多寡需視企業營運利潤而定），因此，
租稅協定範本第 10 條並不阻止締約國內地稅法中之反資本弱化稅制將這種 借款產生之利息視為股利，然而，借款者是否承擔企業營運之風險需依據不 同個案之所有情況來做判定。31
29 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 9 - Paragraph 1 – (2) and (3), and Paragraph 2 – (7).
30 參考資料同 15。原文如下：”The term "dividends" as used in this Article means income from shares,
"jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.”
31 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 10 - Paragraph 2 – (15) d and Paragraph 3 – (25).
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三、第十一條：利息（Article 11 Interest）
本條文第三項32中對利息所做之定義為：
32 參考資料同 15。原文如下：”The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.”
33 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 11 - Paragraph 3 – (19).
34 參考資料同 15。原文如下：” Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.”
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四、第二十三條：雙重課稅之消除（Article 23 Elimination of Double Taxation）
本條文之第一項36規定：
35 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 11 - Paragraph 6 – (35).
36 參考資料同 15。原文如下：” Where a resident of a Contracting State derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow:
a) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in that other State;
b) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in that other State.
Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in that other State.”
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之扣繳稅款，得以扣抵該國之應納稅額：
（一）當利息支付被借款企業居住國根據租稅協定第九條第一款或第十 一條第六款視為股利分配，且貸款企業居住國同意將進行相應調整時；
（二）當貸款企業居住國採取類似反資本弱化之稅制，且在互惠條件下 願意將該等利息支付視為股利分配時；
（三）在其他所有情況下，貸款企業居住國同意借款企業居住國將該等 利息支付視為股利分配。37
五、第二十四條：無差別待遇（Article 24 Non-discrimination）
本條文第四項38中規定：
除適用第九條第一項、第十一條第六項或第十二條第四項規定外，一方 領域之企業給付予他方領域居住者之利息、權利金及其他款項，在核定 該企業之課稅利潤時，應與給付該一方領域之居住者之情況相同而准予 減除。
OECD 解釋，此條文乃為了禁止某些國家在利息、權利金及其他款項上，
僅准許當所得支付之對象為居民企業時，得以在稅前扣除；若所得支付之對 象為非居民企業，則不得扣除或僅得為有限制扣除之差別待遇。然而，若借 款企業居住國之內地稅法中之反資本弱化稅制係遵循租稅協定第九條第一 項或第十一條第六項，且對居民企業及非居民企業一視同仁時，此條文並不
37 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 23 - Paragraph 1 – (67) and (68).
38 參考資料同 15。原文如下：”Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.”
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禁止該等稅制之適用。39
六、第二十五條：相互協議之程序（Article 25 Mutual Agreement Procedure）
而當租稅協定締約國中之一方將資本弱化安排下之利息支付視為股利 分配，但他方仍持續將其視為利息收入，因而產生之雙重課稅問題究應如何 解決？
資本弱化委員會認為，本條文提供了一個適當之架構來解決因一方所採 用之資本弱化稅制與租稅協定不一致所產生之稅務問題，此處即指雙重課稅。
本條文為締約國雙方之主管機關提供了適當之相互協議程序與架構，雙方並 得以透過該等程序進行磋商及調整，以解決雙重課稅之問題。40
綜上所述，OECD 租稅協定範本中對跨國企業利用資本弱化做為避稅手段所 衍生出之稅收議題以及各國反資本弱化稅制之制訂，乃抱持著以下之見解：
1. 未禁止締約國於內地稅法中制定反資本弱化稅制，亦未明訂應以何種方式訂 定該等稅制；
2. 借款企業之居住國得將不符合常規交易之貸款重新分類為股本，尤其是當貸 款企業實際上需分擔借款企業之營運風險時。援此同時，該等債券所支付之 利息將被視為股利分配；
3. 若貸款交易不符合常規交易，借款企業居住國亦得針對超額之利息支付做調 整，惟調整後之應稅利潤不應超過常規交易下之應稅利潤；
4. 在上述情況下，貸款企業居住國應讓該等利息收入得以扣抵其於借款企業居 住國繳納之扣繳稅款；
39 See OECD. 2010. Model Tax Convention on Income and on Capital - Commentary on Article 24 - Paragraph 4 – (73) and (74).
40 See OECD. 2000. Committee on Fiscal Affairs: Issues in International Taxation No. 2 Thin Capitalization. R(4)-30 and 31.
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5. 除不符合常規交易之情形外，內地稅法中之反資本弱化稅制不應在居民企業 與非居民企業間存在差別待遇；
6. 締約國雙方得透過互相協議程序來解決因反資本弱化稅制與租稅協定不一致 時產生之雙重課稅議題。
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