無形資產移轉訂價為近年來國際租稅領域中，最重要的議題之一，世界各國無不投入立法以避免國家稅收基礎受到侵蝕，而其中更以不具實體、移轉方便的無形資產最受到關注。我國在處理無形資產移轉訂價相關問題時，由於法規的完整度與細緻度不足，造成我國在租稅優惠與租稅規避防杜體系混亂，徵納雙方與司法機關均難以操作，對此，本文援引美國內地稅法第482條及其相關案例，檢討我國無形資產移轉定價之相關法令之完備程度以及實務運作之脈絡，並以OECD最新相關報告作為參考，為我國移轉訂價法制提供建議。
Due to the globalization and the difference of taxation from countries, MNEs’ tax avoidance about transfer pricing of intangible property is becoming one of the most important issue for international taxation. This thesis will introduce a case of transfer pricing of intangibles of Taiwan and similar cases of America and action plan of OECD , then try to find out the way to determine transfer pricing of intangibles with arm's length method under economic substance principle. In the last chapter, this thesis will provide suggestions for Taiwan taxation law about transfer pricing of intangibles.
