Assignments for each Group: 各組分派主題
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Group A: GSK vs. IRS A組：葛萊素對美國國稅局TP案
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Group B: The attractions and costs of having an investment structure in tax haven B組：租稅天堂擁有投資架構的吸引力與對應成本。
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Group C: FATF Money Laundering Cases either of covid related or real property C組：FATF與肺炎相關或不動產交易相關的洗錢個案分析
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Group D: comparison between different tax haven blacklists D組：試比較各種不同的稅務黑名單
Group A: GSK vs. IRS over PSM application A組：葛萊素對美國國稅局利潤分割法之TP案
Assignments:
- summarize the facts of this case個案事實簡介
- summarize the issues and arguements of both sides 徵納雙方爭議簡析
- summarize analysis and comments of the below two articles: 1. A European View on Transfer Pricing After Glaxo 2. TRANSFER PRICING SEVEN YEARS AFTER GLAXO SMITH KLINE 以下兩份文獻的分析與整理
- summarize what does GSK say for its tax policy now? 簡述葛萊素藥廠現在的稅務政策
References:
- IRS Accepts Settlement Offer in Largest Transfer Pricing Dispute: https://www.irs.gov/pub/irs-news/ir-06-142.pdf
- GSK tax-strategy
- A European View on Transfer Pricing After Glaxo： PUB_TP_after_Glaxo_TP1536
- TRANSFER PRICING SEVEN YEARS AFTER GLAXO SMITH KLINE：swer 14 Burnett
Group B： The attractions and costs of having an investment structure in tax haven B組：租稅天堂擁有投資架構的吸引力與對應成本。
Assignments: Country by Country summarize the tax topics 針對三個稅務避風港國家比照彼此稅務的主題
- selected Countries to be summarized
- Either Luxembourg or Netherlands 荷蘭或盧森堡選一個
- Either Dubai or Abu Dhabi 杜拜或阿布達比選一個
- Either Belize, Samoa or Mauritius 貝里斯、薩摩亞或模里西斯選一個
- tax topics comparison
- Tax principle: Residential Principle or Territorial Principle 屬地主義或屬人主義
- Corporate Taxation: tax rates, tax base and deductibles and withholding tax 企業所得稅概述，如稅率、稅基、扣除項目與扣繳稅款。
- Preferential Tax Regime 是否有稅捐優惠方案
- Substance Requirement 是否有經濟實質的要求，如有內容為何？
Group C: FATF Money Laundering Cases either of covid related or real property C組：FATF與肺炎相關或不動產交易相關的洗錢個案分析
Group C choose either topic to present, especially the cases given by FATF. C組請選擇以下議題之一，尤其要報告多類洗錢案例。
- COVID-19-related Money Laundering and Terrorist Financing 與新冠肺炎相關的洗錢與資恐行為
- MONEY LAUNDERING & TERRORIST FINANCING THROUGH THE REAL ESTATE SECTOR 透過不動產進行的洗錢與資恐行為
參考資料：
ML and TF through the Real Estate Sector
Update-COVID-19-Related-Money-Laundering-and-Terrorist-Financing-Risks
Group D: comparison between different tax haven blacklists D組：試比較各種不同的稅務黑名單
Please compare the content, purposes methodology and perspectives applied in the following tax haven blacklists. 請比較以下各種稅務黑名單的主旨、內容以及編輯的方法論、觀點
- Introducing every aspects of Tax Haven: EU Briefing 簡介歐盟對於稅務天堂所會涉及的問題層面： https://www.europarl.europa.eu/cmsdata/147404/7%20-%2001%20EPRS-Briefing-621872-Listing-tax-havens-by-the-EU-FINAL.PDF
- EU black and gray list of tax haven 簡述歐盟現行黑名單與灰名單，以及揀選名單的判斷標準，以及有意見認為如何處理歐盟境內的稅務天堂
- EU list: https://www.consilium.europa.eu/en/policies/eu-list-of-non-cooperative-jurisdictions/
- EU’s criteria: https://ecdpm.org/wp-content/uploads/EU-List-Tax-Havens-Progress-Challenges-ECDPM-Discussion-Paper-310-2021.pdf
- how to fix EU’s tax haven list: https://www.greens-efa.eu/opinions/spot-the-tax-haven-avoiding-the-blacklist-is-a-game-for-zero-tax-countries/
- Tax Justice Network 租稅正義網絡編制的兩項稅務天堂指數
- 企業稅務天堂指數，其內容與方法Corporate Tax Haven Index – 2021 Results: https://taxjustice.net/reports/the-state-of-tax-justice-2021/
- 財務隱匿指數，其內容與方法Financial Secrecy Index – 2020 Results: https://fsi.taxjustice.net/en/
- 樂施會對歐盟租稅天堂的批評Oxfam’s criticism on EU’s tax haven list: https://www.oxfam.org/en/tags/tax-havens
