各國為吸引跨國企業到當地投資，往往提供巨額的租稅優惠，因而造成各國的租稅競爭。為有效解決各國租稅競爭的情況，並使跨國企業於實際營運據點繳納合理稅負，經濟合作暨發展組織(以下簡稱“OECD” ) 於2021年發布了『解決經濟數位化課稅挑戰之兩項支柱聲明』，其中第二支柱(以下簡稱“全球最低稅負制”)主要針對跨國集團於各國(或租稅管轄區)所應繳納的最低稅負進行規範。
全球最低稅負制將對跨國企業於各國的納稅義務做低限度的規範，其相關的操作及規定將做為OECD及G20各成員國參考基礎，並作為其國內法的修法依據，因此，勢必對各國的租稅法令或制度產生一定程度的影響。我國目前雖非OECD之會員國，惟為與國際接軌，以往對於OECD所發布的稅務指引等，皆會參酌做為修改國內法之參考；職是之故，全球最低稅負制的相關規定，未來亦很可能成為我國的重要參考依據。
為探討全球最低稅負制對我國上市櫃公司可能的影響，本研究除參考OECD發布之資訊外，並自公開資訊中選取2家上市公司作為研究標的，透過公開取得的財務資訊及其投資架構，檢視全球最低稅負實施後，對其可能的稅負影響；同時，也透過研討會問卷調查的方式，了解跨國企業財務主管面對全球最低稅負制的實施，其擔憂及迫切想了解議題為何。藉此，本研究期望研究結果能做為我國修法和研擬因應策略之參考，據以協助我國跨國企業，在面對全球反避稅浪潮的趨勢下，降低集團租稅風險並提高經營績效。

To attract Multinational Enterprises (MNEs) to invest, many countries have provided significant tax incentives to compete against one another. The Organization for Economic Cooperation and Development (OECD) released a statement in 2021 on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy to effectively reduce competition of tax incentives among the countries and to ensure MNEs are taxed appropriately in countries where they have substantial economics activities. Pillar Two (referred to as the “Global Minimum Tax”) specifically establishes a Global Minimum Tax regime for MNEs operating across different countries (or tax jurisdictions).
The Global Minimum Tax regime imposes a standard on the minimum tax liability for MNEs while the mechanics and the rules governing the regime provide a framework for the OECD/G20 and also basis for the domestic tax legislation amendments, and therefore the regime will definitely impact the tax legislations or tax regimes for all countries. Although Taiwan is currently not a member of the OECD, it has historically cohered to tax guidance released by the OECD as basis for its tax legislation amendments to align with international standards. As said, the Global Minimum Taxation regime will be quite likely also being important foundation of Taiwan’s future Global Minimum Taxation tax legislation.
Further to studying the statements released by the OECD, this research also selects two listed companies of Taiwan as research subjects, gathers publicly available information such as their financial statements and shareholding structures, evaluates the potential impacts of the Global Minimum Tax regime that might imposed to the two companies. This research will also examine, through questionnaires provided at seminars, what concerns finance executives at MNEs may have and topics they are most likely to be interested in with respect to the Global Minimum Tax. The findings will provide a direction for Taiwan for tax legislation amendment and for future research purposes. The findings will also benefit MNEs with headquarters based in Taiwan in reducing the tax risks and in improving operational efficiencies as response to the international collaboration to end tax avoidance.

論文審定書 i
誌 謝 ii
中文摘要 iii
英文摘要 iv
目 錄 vi
圖目錄 viii
表目錄 ix
第一章 緒 論 1
第一節、研究動機與背景 1
第二節、研究目的 3
第三節、研究流程 4
第二章 現況分析 6
第一節、我國企業適用最低稅負制概況 7
第二節、我國現行最低稅負制 12
第三章 全球最低稅負制背景 13
第一節、BEPS行動方案目的及內容 15
第二節、全球最低稅負制制度簡介 17
第三節、全球最低稅負制主要內容 19
第四章 全球最低稅負制對台灣跨國企業的影響 24
第一節、研究方法 24
第二節 案例分析：全球最低稅負制對跨國上市公司的影響 26
第三節、調查研究：全球最低稅負制下台灣跨國企業面臨議題 32
第五章 結論與建議 34
第一節、綜合結論 34
第二節、建議 35
參考文獻 37
附 錄 38
附錄一 38
附錄二 40

一、 英文文獻
OECD/G20 Inclusive Framework，2021/10/8，Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy，OECD publications.
OECD/G20 Inclusive Framework，2021/12/20，Tax Challenges Arising from the Digitalisation of the Economy Global Anti-Base Erosion Model Rules (Pillar Two) ，OECD publications.
二、 網站
中央社訊息服務，20211222，OECD發布全球最低稅負制細節法規架構。
徐麗珍，2015，BEPS行動方案「移轉訂價文據及國別報告指導原則」對跨國企業之影響，國立臺灣大學管理學院碩士在職專班國際企業管理組碩士論文。
資誠國際租稅要聞，233期，2021，6月號。
資誠國際租稅要聞，239期，2022，1月號。
資誠聯合會計師事務所，對外發佈第二支柱相關議題。
三、 公開資訊觀測站https://mops.twse.com.tw/mops/web/t57sb01_q1
A高科技公司2020年年報及個別財報
T高科技公司2020年年報及個別財報