ปัญหาการใช้ประโยชน์จากการเป็นนิติบุคคลของประเทศสมาชิกประชาคมเศรษฐกิจอาเซียน เพื่อสิทธิประโยชน์ด้านภาษีอากร

Abstract

                   The aim of this research is to study tax revenue leakage as a result of economic integration among AEC countries. The research focuses on several key areas such as the background of the establishment of the ASEAN Economic Community (AEC), the operating form of juristic companies and multinational corporations within AEC, regulations of AEC blueprint on taxation, provisions of international tax policy regarding double tax agreement between Thailand and other member countries of AEC and Tax Planning.

                    The research conducted by using documentary research method, also aims to provide solutions to the tax revenue leakage issues due to the tax benefits enjoyed by entities structured through the use of juristic companies operating from within AEC trading bloc. The results of this research found that the establishment of AEC has attracted foreign investors not originally from the member countries of AEC trading bloc, to establish corporate entities in Thailand, due to tax benefits and incentives schemes.

                    A conflict of interest in this research are foreign investors through nominee arrangement when investing in ASEAN member countries by registering themselves as juristic companies in Non-ASEAN countries, and then to hold shares on the limited company in Thailand.  These corporate structure and formation, in accordance with the laws, could also allow these foreign investors complete control over the corporate entities, i.e. holding shares of 100 percent.

                    As a result, such corporate entities shall not be subjected to any business operation restriction, can have unrestrained investment activities such as trading, which could also qualified for tax benefits. These juristic companies that are operating business through nominee arrangement are doing tax planning through Thin Capitalization, Transfer Pricing and Treaty Shopping.

                     The researcher proposed that the government shall appoint board committee to regulate and audit business operation of foreign juristic companies from member countries of AEC in Thailand, monitor and control any potential cases of abuse of tax benefits in Thailand. Other proposals include amending revenue code to include anti-tax avoidance rules in order to prevent aggressive tax planning schemes, and that the results also suggest that Thailand shall negotiate with another party that hold double tax treaties regarding the amendment of the limitation of benefits and the real benefiter who gain benefits under the double tax treaties. The amendment of the establishment of business operation, the definition of services and the gaining of tax benefits according to the double tax treaties shall be amended.