面對跨國企業近年來在「數位經濟」下採取許多激進的稅捐規劃，OECD因而提出BEPS第1號行動方案以為因應。本文除了詳細介紹BEPS第1號行動方案的重要內容外，更重要的是去探究，BEPS第1號行動方案對於我國跨境電商課稅制度會產生何種影響。在所得稅課徵方面，面對跨國企業在「數位經濟」下的利潤移轉，BEPS第1號行動方案提出許多反制方案，其中最受OECD青睞者，莫過於以前所未見的「顯著數位化存在」標準，創設所謂的「數位化常設機構」。然而，本文將指出，上開標準不僅無法通過「價值創造地課稅原則」的檢驗，且可能違反「課稅明確性原則」及「稅捐中立原則」。在營業稅課徵方面，近年來在國際間有股強烈的管制趨勢，許多消費地國的稅捐機關，經常會藉由「營業稅稅籍登記」的要求，進而擬制「常設機構」的存在，此舉不僅嚴重破壞國際稅法上關於「常設機構」概念的解釋，也同樣違反「營業稅」的建置原則。任何國際稅法上有意義的討論方式，都不應該將「所得稅」和「營業稅」孤立觀察。我國新修正的跨境電商課稅制度，卻僅「鋸箭式」地處理「營業稅」的相關議題。又即便在跨境電商的「營業稅」課徵新制中，依然存在著一些觀念未釐清的缺失。期盼在下一波的修法過程中，能一併檢討改進。

Stepping into the era of the ＂digital economy＂, numerous international corporations have put radical tax plans into action, and to respond to this, the OECD came up with BEPS Action 1. The purpose of this essay is not only to acquaint its readers with BEPS Action 1, but will also bring to its readers' attention, the effect it can have on Taiwan's tax system for cross-border e-commerce. Breaching the subject of income tax, in the ＂digital economy＂, international corporations have taken to profit shifting, to which the BEPS Action 1 responded with many counter plans. Of these plans, the OECD deemed the ＂significant digital presence＂ a rather transcendent concept. On the other hand, this essay shall be pointing out the fact that the aforementioned standard is not qualified to pass the examination for ＂the principle of value creation＂, and may cause for it to violate ＂the principle of certainty＂ and ＂the principle of neutrality＂. Moving onto VAT, as of these years, there has been a strong trend that tax authorities of numerous consumption countries usually regard the ＂VAT registration＂ as legal fiction of PE. These actions not only strongly contradict the interpretation of PE in International Tax Law, but also do not comply with VAT basic principles. Any worthwhile observation on International Tax Law should not isolate ＂income tax＂ or ＂VAT＂. Yet Taiwan's newly-amended tax system for cross-border e-commerce only handles ＂VAT＂ in a limited, ＂out of sight, out of mind＂ way. Then again, even in the new VAT guidelines, there are many unclear lines and flaws. Hopefully, there will be more adjustments made in the next amendment.