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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/110641

    Title: 企業國際化與避稅天堂的關聯
    Business internationalization and tax havens
    Authors: 陳雍居
    Chen, Yung-Chu
    Contributors: 蘇威傑
    Chen, Yung-Chu
    Keywords: 企業國際化
    Offshore companies in tax havens
    Foreign subsidiaries
    Overseas investment
    Subsidiaries in China
    Date: 2017
    Issue Date: 2017-07-03 14:33:13 (UTC+8)
    Abstract: 2016年巴拿馬文件曝光後,社會對於企業使用避稅天堂的關注度達到高峰。到避稅天堂設立子公司為企業國際化的手段之一,但究竟是具有什麼樣國際化特質的企業比較會用避稅天堂是本研究想要探討的議題。


    Since the leaked Panama Papers, the public’s attention to “who are using tax havens” has peaked. As setting up subsidiaries in tax havens is a usual practice businesses adopt when going global, this study identifies three “corporate traits” of such businesses and explores their link to the number of subsidiaries such businesses have in tax havens.

    The greater the extent of a business’s internationalization, the greater its motivation to use tax havens. This study assumes that both the number of overseas subsidiaries (excluding those in tax havens) and the net income of overseas investment positively correlate with the number of subsidiaries a business has in tax havens. Also, when a Taiwanese company has more subsidiaries in China (thus more internationalized), its motivation to register in tax havens tends to be even stronger facing the peculiar cross-Strait relations and regulations imposed by the governments. This study further assumes the number of subsidiaries set up in China positively correlates with the number of subsidiaries a business has in tax havens.

    In closing, this study shows that the number of subsidiaries a business has in tax havens positively correlates with (1) the number of its offshore subsidiaries (excluding those tax havens); (2) the net income of its overseas investment; and (3) the number of its subsidiaries in China.

    Having a presence in tax havens is sometimes an expedient in the internationalization process of a business. We suggest that both the government and the business recognize the upside of using tax havens rather than just play up its downside.
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    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0104351012
    Data Type: thesis
    Appears in Collections:[國際經營與貿易學系 ] 學位論文

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