財政部解釋，現行所得稅法是以設立登記地作為境內或境外營利事業之判斷標準，部分實際管理處所(Place of Effective Management，PEM)在我國境內之企業，透過在低稅負的租稅天堂登記設立公司，轉換為非居住者身分，規避須就我國境內外所得合併課稅之規定。為防杜跨國租稅規避，維護租稅公平，財政部因此擬具所得稅法第43條之3、第43條之4、第126條修正草案，建立受控外國公司(CFC)及實際管理處所(PEM)制度，以建構更周延之反避稅規定。
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