注釋和參考文獻：
[1]J. Drucker, Google 2.4% Rate Shows How $60 Billion Is Lost to Tax Loopholes, Bloomberg, 21 Oct. 2010, at http://www.bloomberg.com/news/articles/2010-10-21/google-2-4-rate-shows-how-60-billion-u-s-revenue-lost-to-tax-loopholes, 1 Oct. 2018.
[2]Edward D. Kleinbard, Stateless Income, Florida Tax Review, Vol. 11, Nov. 9, 2011.
[3]Mitchell A. Kane, A Defense of Source Rules in International Taxation, Yale Journal on Regulation, Vol. 32, 2015.
[4]Christians, A., Shay, S.E., Assessing BEPS: Origins, Standards, and Responses (General Report), IFA Report, Vol. 102 A, 2017, p. 5.
[5]OECD, Inclusive Framework on BEPS Composition, March 2018, at https://www.oecd.org/tax/beps/inclusive-framework-on-beps-composition.pdf, Nov.13, 2018.
[6]OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, July 2017.
[7]OECD, Model Tax Convention on Income and on Capital: condensed version, Nov. 21, 2017.
[8]籤署管轄區的名單，參見：Signature and Parties to Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, at http://www.oecd.org/tax/treaties/beps-mli-signatories-and-parties.pdf, Dec.4, 2018.
[9]Ministry for National Economy, Government to Protect 「Hungarian Google Tax」, The Advertisement Tax, www.kormany.hu/en/ministry-for-national-economy/news/government-to-protect-hungarian-google-tax-the-advertisement-tax, Nov. 4, 2016, April .12, 2018.
[10]Liz Capo McCormick & Molly Smith, When Apple’s Cash Comes Home, Bloomberg Business Week (Asia Week), January 22, 2018. 再比如，2017年12月，臉書公司正式宣布將從2018年1月起棄用「雙層愛爾蘭架構」，MollyScheutz, Facebook to Start Paying Taxes Locally, Instead of Through Ireland, athttps://www.bloomberg.com/news/articles/2017-12-12/facebook-to-start-paying-tax-locally-instead-of-through-ireland, Dec. 13, 2017, April. 12, 2018.
[11]其他非廣告收入包括銷售應用程式、數位化內容的產品、硬體、許可費用和服務費（包括從谷歌雲服務中取得的所得。United States Securities and Exchange Commission, Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, Alphabet Inc., Commission File number: 001-37580, for the fiscal year ended December 31, 2017. at https://abc.xyz/investor/pdf/20171231_alphabet_10K.pdf, April .13, 2018.
[12]Bret N. Bogenschneider, Ruth Heilmeier, Google’s 「Alphabet Soup」 in Delaware, Houston Business and Tax Law Journal, Vol. XVI, 2016. 有觀點認為2015年穀歌在美國境內進行企業重組的稅務目的，很可能是利用德拉瓦州對於消極所得（尤其是無形資產）的優惠政策，有助於與無形資產相關的所得在匯回位於德拉瓦州的Alphabet時享受免稅，並在其他州產生可扣除的特許權使用費用。
[13]例如在印度Bangalore所得稅上訴法院審理的一起案件，涉及谷歌集團在印度的全資子公司向美國的關聯企業提供信息技術應用服務的定價是否符合印度和美國稅收協定中的第9條關於正常交易原則的規定，法院認為，稅務機關和爭端解決委員會所適用的轉讓定價調整有誤，要求重新認定正常交易價格。See Income Tax Appellate Tribunal, Bangalore, Dcit, vs M/S Google India Pvt. Ltd., IT(TP)A No.1298/Bang/2013 & CO No. 13/Bang/2016, March 3, 2017.
[14]例如2017年10月，印度Bengaluru所得稅上訴法院審理的一起案件，涉及一家印度企業在2004年4月與愛爾蘭有限公司籤訂的「非排他性授權經銷」（non-exclusive authorized distributor）合同，根據該授權經銷合同，印度公司可以將愛爾蘭有限公司的廣告空間轉售給需要刊登廣告的印度客戶。上訴法院認為，該印度公司支付給愛爾蘭有限公司的費用是基於其享受使用谷歌公司具有智慧財產權的工具和軟體，包括商標權，因此構成特許權使用費。因此，印度公司在對外支付款項的時候負有扣繳預提稅的義務。Income Tax Appellate Tribunal, Bengaluru, India - Google India Pvt. Ltd. v. Addl. CIT, IT(TP)A.1511 to 1518/Bang/2013, October 23, 2017.
[15]ITAT Kolkata, 12 Apr. 2013, ITO v. Right Florist Pvt. Ltd., I.T.A. No. 1336/ Kol./2011.
[16]Shane Hogan, Olivia Long, IFA Report: Assessing BEPS: origins, standards, and responses, (2017), Ireland, Volume 102A, p. 416. 根據2014年愛爾蘭政府開展的一項調查表明，如果在2004~ 2012年期間，愛爾蘭適用15%的稅率，將導致新設的外國投資減少22%。如果稅率定在22.5%，那麼新設立的外國投資將銳減50%。
[17]Antony Ting, Old Wine in a New Bottle: Ireland’s Revised Definition of Corporate Residence and the War on BEPS, British Tax Review, Issue 3, 2014.
[18]Edward D. Kleinbard, Stateless Income, Florida Tax Review, Vol. 11, 2011.
[19]數據顯示，1996~2004年之間美國跨國企業的境外所得有效稅率降了五個百分點，其中一個重要原因可歸於打勾規則。Rosanne Altshuler& Harry Grubert, The Three Parties in the Race to the Bottom: Host Governments, Home Governments and Multinational Companies, Florida Tax Review, Vol.7, 2005, p. 170.
[20]See C. Turley, D.G. Chamberlain & M. Petriccione, Transfer Pricing for Intangible Assets and Cost Sharing Arrangements (Chapter 7), A New Dawn for International Tax System: Evolution from past to future and what role will China play? IBFD, 2017, pp. 423-432.
[21]OECD, Action Plan on Base Erosion and Profit Shifting, OECD publishing, 2013.
[22]OECD, Background Brief: Inclusive Framework on BEPS, January 2017.
[23]需要進行強制性的自發情報交換的六種裁定類型是：1）與稅收優惠相關的裁定；2）單邊預約定價協議或其他關於轉讓定價的跨境單邊裁定；3）調減應稅利潤的跨境裁定；4）有關常設機構的裁定；5）對導管關聯公司的裁定；以及6）有害稅務實踐論壇將來認定的可能因缺乏自發信息交換會導致BEPS問題的其他類型裁定。
[24]Marc Alms, Kieran Taylor and Cliona Donnelly, Has BEPS Signaled the Death Knell for US Pharmaceutical IP Migration to Ireland, Tax Planning International Review, Vol. 5, No. 16, 2016.
[25]OECD, Harmful Tax Practices- 2017 Progress Report on Preferential Regimes: Inclusive Framework on BEPS action 5, Nov. 2017.
[26]Shane Hogan, Caroline Austin, Ireland’s New Knowledge Development Box, International Transfer Pricing Journal, Jan/Feb. 2016.
[27]據統計，荷蘭在2010年1月1日到2016年3月31日期間發布的裁定（即「過去裁定」）數量達2000多個，2016年4月1日至2016年12月31日發布的裁定（即「將來裁定」）數量也有180多個。
[28]OECD, Harmful Tax Practices – Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, Dec. 2017.
[29]OECD, Transfer Pricing Documentation and Country-by-country Report: BEPS Action Plan 13, Oct. 2015.
[30]E.g. OECD, Guidance on the Implementation of Country-by-Country Reporting: BEPS Action Plan 13, Nov. 2017; OECD, Country-by-country Reporting: Guidance on Appropriate Use of Information Contained in Country-by-country Reports, Sept. 2017; OECD, Country-by-Country Reporting: Handbook on Effective Tax Risk Assessment, Sept. 2017; OECD, Country-by-country Reporting: Handbook on Effective Implementation, Sept. 2017; OECD, Country-by-country Reporting XML Schema: User Guide for Tax Administrations and Taxpayers, Sept. 2017.
[31]Signatories of the Multilateral Competent Authority Agreement on the Exchange of Country-by-country Reports, at https://www.oecd.org/tax/automatic-exchange/about-automatic-exchange/CbC-MCAA-Signatories.pdf, Nov. 14, 2018.
[32]Council Directive (EU) 2016/881 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, May 25，2016.
[33]OECD對於承諾參與的管轄區在國別報告要求方面的落地化進度做實時更新，參見: http://www.oecd.org/tax/automatic-exchange/country-specific-information-on-country-by-country-reporting-implementation.htm, Nov.13.2018.
[34]OECD, BEPS Action 13 on Country-by-Country Reporting: Peer Review Documents, Feb. 2017.
[35]Joshua D. Odintz, Salim Rahim, The Future of Transfer Pricing- United States Report, IFA Cahiers 2017, Vol. 102B, p. 828.
[36]Yariv Brauner, United States Branch Report, in Christians, A., Shay, S.E. [et al.], Assessing BEPS: origins, standards, and responses, IFA Report, Vol. 102 A, 2017, p.
[37]這裡的雙邊稅收協定包括類似於OECD《關於避免所得和資本雙重課稅的協定範本》第26條的「信息交換條款」以及《稅務信息交換協定》，至於《多邊稅收行政互助公約》，美國雖然早已加入，但由於遲遲並未在國內法程序中通過批准程序，故無法作為信息交換的法律基礎。
[38]Stephanie Soong Johnston, U.S. May Stop Information Exchange with Partners Who Publish CbC Reports, 2016 WTD 48-1 (11 March 2016).
[39]Country-by-Country Reporting Jurisdiction Status Table, at https://www.irs.gov/businesses/country-by-country-reporting-jurisdiction-status-table, Jan. 3, 2018.
[40]OECD/G20 BEPS Project, Neutralising the Effects of Hybrid Mismatch Arrangements, Action 2, 2015 Final Report, Sept. 2015.
[41]Irish Tax and Customs, Company Residence in the State ITCGTCG Manual, March 2017, at https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-02/02-02-03.pdf, Nov. 14, 2018.
[42]Sjoerd Douma, BEPS and European Union Law, in Christians, A., Shay, S.E. [et al.], Assessing BEPS: origins, standards, and responses, IFA Report, Vol. 102 A, 2017.
[43]OECD, Addressing Base Erosion and Profit Shifting, OECD Publishing, 2013, pp. 35-36.
[44]崔曉靜：《數字經濟背景下稅收常設機構原則的適用問題》，載《法學》2016年第11期。
[45]A.A. Skaar, Permanent Establishment: Erosion of a Tax Treaty Principle, Deventer/Boston: Kluwer Law and International Publishers, 1991, pp. 33-37.
[46]Sam Schechner, French Court Throws Out Google’s $1.3 Billion Tax Bill, The Wall Street Journal, July .12，2017; Micah Maidenberg & Aurelien Breeden, Google Wins Tax Case in France, Avoiding $1.3 Billion Bill, The New York Times, July .12，2017.
[47]這一統計數據是基於2018年1月24日加入《多邊公約》的締約方聲明做出的，參見OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018, p. 95.
[48]與在線交易模式相對應的是「離線交易」（off-line transactions），是指交易的談判、籤約、單證製作籤發和款項支付等環節是通過計算機網際網路實現的，但賣方銷售的仍然是實體性或稱物理性（physical）的商品或勞務，如各種有形貨物和勞務，包括儲存在磁碟、光碟等物理性媒介物內的數據化產品和服務，它們仍需要通過傳統的方式如運輸、郵寄和現場實際提供等方式完成交付。
[49]廖益新，朱炎生：《數字經濟的稅收政策研究》（提交國家稅務總局法規司的課題報告），2017年10月，第133-134頁。
[50]根據調查標明，行動計劃8-10是僅次於行動計劃13之後，得到最多國家支持和採納的一項行動計劃。Christians, A., Shay, S.E., Assessing BEPS: Origins, Standards, and Responses (General Report), IFA Report, Vol. 102 A, 2017, p. 45-46.
[51]關於美國在轉讓定價規則上的政策與《OECD轉讓定價指南（2017）》的差異之分析，可參見舒偉、餘華順、孫一順：《成本分攤協議何去何從——美國亞馬遜案例之淺析》，載《國際稅收》2018年第2期，總第56期。
[52]關於過去三十年來美國成本分攤協議規則的演進和發展，以及在實務中的運用，參見Brandon Heriford, Harry A. Keate, US Cost Sharing: Current Issues and Court Cases, International Transfer Pricing Journal, Vol. 20, No. 4. 2013.
[53]United States Tax Court, Veritas Software Corporation & Subsidiaries, Symantec Corporation, v. Commissioner of Internal Revenue, 133 T.C. No. 14, No. 12075-06, Dec. 10, 2009.
[54]United States Tax Court, Altera Corporation and Subsidiaries v. Commissioner of Internal Revenue, 145 T.C. No. 3, No. 6253-12, 9963-12, July 27, 2015.
[55]United States Tax Court, Amazon.Com Inc. & Subsidiaries, Commissioner of Internal Revenue, 148 T.C. No. 8, No. 31197-12, March 23, 2017.
[56]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018, p. 108.
[57]OECD/G20 BEPS Project, Addressing the Tax Challenges of the Digital Economy, Action 1, 2015 Final Report, Sept. 2015.
[58]OECD, International VAT/GST Guidelines, April 12, 2017.
[59]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018.
[60]Union Budget 2018, Amendment to Section 9(1) of the Income Tax Act of 1961.
[61]EY, Israeli Tax Authorities Publish Official Circular on Internet Activity of Foreign Companies in Israel, Global Tax Alert, April 15, 2016.
[62]Matthew Kalman, Facebook, Google Under Scrutiny for Tax in Israel, January 9, 2018, at https://www.bna.com/facebook-google-scrutiny-n73014473959/, April 27, 2018.
[63]Georg Kofler, Gunter Mayr & Christoph Schlager, Taxation of the Digital Economy: 「Quick Fixes」 or Long-Term Solution?, European Taxation, No. 12, Vol. 57, 2017.
[64]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018.
[65]HM Revenue & HM Treasury, Royalties Withholding Tax, published on Dec. 1, 2017, at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/663889/Royalties_Withholding_Tax_-_consultation.pdf, April. 28, 2018.
[66]HM Treasury, Corporate Tax and the Digital Economy: Position Paper Update, March 2018, at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/689240/corporate_tax_and_the_digital_economy_update_web.pdf, April 28, 2018.
[67]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018.
[68]Mansi Agrawal, India at the Forefront in Implementing BEPS-Related Measures: Equalization Levy in Line with Action 1, International Transfer Pricing Journal, July/August 2016.
[69]關於印度均衡稅進一步討論，參見羅翔丹，劉奇超：《印度均衡稅：理論闡釋、立法實踐與政策思考》，載《國際稅收》2018年第2期，總第56期。
[70]Sagar Wagh, The Taxation of Digital Transactions in India: The New Equalization Levy, Bulletin for International Taxation, Sept. 2016; Ashok K. Lahiri, Gautam Ray, D.P. Sengupta, Equalization Levy, January. 2017, at https://www.brookings.edu/wp-content/uploads/2017/01/workingpapertax_march2017_final.pdf. Nov. 13, 2018.
[71]Anumeha Chaturvedi, Google and Other Digital Service Providers Generate over Rs 560 cr in Equalization Levy, April 27, 2018, at https://economictimes.indiatimes.com/tech/internet/google-and-other-digital-service-providers-generate-over-rs-560-cr-in-equalisation-levy/articleshow/63933584.cms, April 28, 2018.
[72]Tax Laws Amendment (Combating Multinational Tax Avoidance) Act 2015, No. 170, 2015, December 11.2015.
[73]S. Zucchetti, A. Tardini& O. Lanfranchi, The Italian 「Web Tax」: The New Administrative Procedure for Multinational Enterprises to Disclose Hidden Permanent Establishments in Italy, International Transfer Pricing Journal, Vol. 24, 2017.
[74]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018, p. 148.
[75]2012年12月，英國公共帳目委員會（Public Accounts Committee，PAC）受政府委託，開始對谷歌、亞馬遜和星巴克等大型跨國企業避稅行為展開調查。針對谷歌的調查報告，如Public Accounts Committee, Oral Evidence (Google), at https://publications.parliament.uk/pa/cm201314/cmselect/cmpubacc/112/130516.htm, May 16, 2013; Public Accounts Committee, Tax Avoidance-Google (Ninth Report), at https://publications.parliament.uk/pa/cm201314/cmselect/cmpubacc/112/11202.htm, June 10, 2013.
[76]HM Revenue & Customs Diverted Profits Tax Guidance, Nov. 30, 2015, DPT 1010, at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/480318/Diverted_Profits_Tax.pdf, Nov.13, 2018.
[77]HM Revenue & Customs, Diverted Profits Tax Yield: Methodological Note, Sept. 13, 2017, at https://www.gov.uk/government/publications/diverted-profits-tax-yield-methodological-note/diverted-profits-tax-yield-methodological-note; HM Revenue & Customs, Transfer Pricing and Diverted Profits Tax Statistics, Sept. 13, 2017, at https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/635330/Transfer_Pricing_and_Diverted_Profits_Tax_statistics.pdf, Nov.13.2018.
[78]據稱2013年穀歌在澳大利亞取得的廣告業務收入為20億澳元，而繳納的稅款卻僅為467，000澳元。See also Nassim Khadem, Google Admits the ATO is Chasing it for Money, The Sidney Morning Herald, April 28, 2017, at http://www.smh.com.au/business/the-economy/google-admits-the-ato-is-chasing-it-for-money-as-it-reveals-166m-tax-bill-20170428-gvunac.html, Nov.13.2018.
[79]Matt Nippert, Google to Cease 「Offshoring」 Local Revenue, Feb. 22, 2018, at http://www.nzherald.co.nz/business/news/article.cfm?c_id=3&objectid=11999548, April 30, 2018.
[80]Simon Bowers, Google’s Tax Deal with the UK: Key Questions Answered, January 29, 2016. at https://www.theguardian.com/technology/2016/jan/29/googles-tax-deal-with-the-uk-key-questions-answered-chancellor-taxes, Nov.13, 2018.
[81]J. Politi& V. Houlder, Google Pays €306m to Settle Italian Case, The Financial Times p. 12 (5 May 2017) and G. Legorano, Google settles Tax Feud with Italy, The Wall Street Journal p. B4 (5-7 May 2017).
[82]OECD/G20 BEPS Project, Tax Challenges Arising from Digitalization – Interim Report 2018, March 2018, pp.180-182.
[83]House of Representatives, Tax Cuts and Jobs Act, at http://docs.house.gov/billsthisweek/20171218/CRPT-115HRPT-466.pdf, Nov.13, 2018.
[84]美國財政部和IRS在2017年12月到2018年4月期間連續發布了2018-07通知, 2018-13通知和2018-23通知，對於視同匯回稅的適用做出詳細的解釋。參見IRS Issues Additional Guidance on Transition Tax on Foreign Earning, April 2, 2018, https://www.irs.gov/newsroom/irs-issues-additional-guidance-on-transition-tax-on-foreign-earnings-0, April 30, 2018.
[85]如果在八年內分期繳納，那麼前五年按照8%，後三年每年按照15%、20%和25%的稅率繳稅。參見普華永道，《美國稅改系列之七——美國稅改最終立法，效果外溢》，第36期https://www.pwccn.com/zh/china-tax-news/2017q4/chinatax-news-dec2017-36.pdf，2017年12月。
[86]United States Securities and Exchange Commission, Annual Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, Alphabet Inc., Commission File number: 001-37580, for the fiscal year ended December 31, 2017. https://abc.xyz/investor/pdf/20171231_alphabet_10K.pdf, April 13, 2018.
[87]Reuven S. Avi-Yonah, The Triumph of BEPS: US Tax Reform and the Single Tax Principle, December 2017, http://ssrn.com/abstract=3081523.
[88]「淨受控外國企業受測所得」是指受控外國企業扣除已經繳納美國稅的收入/相關費用/虧損後的所得。「合格營業資產投資」是指在一個納稅年度中，受控外國企業在商業、貿易活動中使用且可稅前扣除的特定有形資產調整後的平均投資額。
[89]M. Paiy, supra note ④ p. 28.
[90]根據這份報告，排名前十的高科技公司分為是蘋果、亞馬遜、谷歌（Alphabet）、微軟、臉書、阿里巴巴、騰訊、Netflix、螞蟻金服以及Saleforce。See Mary Meeker, Internet Trends 2018, May 30, 2018.
http://www.visualcapitalist.com/visualizing-worlds-20-largest-tech-giants/, September 7, 2018.
[91]廖益新：《數字經濟環境下稅基侵蝕與利潤轉移的應對方案》，載《國際經濟法學刊》2018年第1期，第89-105頁。