English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 92776/123147 (75%)
Visitors : 26987251      Online Users : 299
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/98558


    Title: 租稅協定對我國跨國企業海外營運活動之效果分析
    The Effect of Tax Treaties on the Overseas Operations of Taiwanese Multinational Firms
    Authors: 黃庭欣
    Contributors: 陳香梅
    黃庭欣
    Keywords: 租稅協定
    跨國公司
    外國直接投資
    營運活動
    資訊交換
    利益限制條款
    Tax treaties
    Multinational firms
    Foreign direct investment
    Operating activities
    Information exchange
    Limitation on benefits provisions
    Date: 2016
    Issue Date: 2016-07-01 14:58:06 (UTC+8)
    Abstract: 租稅協定不僅協調各國間稅收關係並妥善劃分課稅管轄權,進而降低企業全球化經營下所面臨的租稅課徵不確定性。然而國外文獻關於租稅協定對直接投資或海外關係企業活動之成效仍有諸多爭議,且國內仍未有利用長期性個體資料來檢視租稅協定效果的研究,因此本文以 2000 年至 2013年台灣上市公司之海外關係企業的財務資料進行分析。另外,因近年各國日益重視反避稅措施與跨國間稅收的徵管合作,故本文也進一步探討利益限制條款和資訊交換的嚴謹程度對於海外關係企業營運活動之影響。
    本文建構三個固定效果模型來分析不平衡追蹤資料,其中模型一分析租稅協定對於海外關係企業營運活動的影響,而模型二檢視利益限制條款是否為其中的重要因素,模型三則分析資訊交換條款的嚴格程度是否影響海外關係企業的營運規模。實證結果顯示不論是租稅協定本身、利益限制或是資訊交換皆為影響台灣上市公司海外關係企業營運活動之重要關鍵。租稅協定的生效不僅造成海外關係企業的銷售額下降,並隨著資訊交換規範越嚴格,其下降的幅度越大。最後,在細分不同產業的條件下,得歸納出租稅協定帶來的效果並不一致之結論。
    Reference: 王瓊萩與楊怡雯 (2011),「參加OECD韓國政策中心2011年租稅研討會『資訊交換』會議報告」,公務出國報告資訊網。
    吳自心 (2012),「淺談租稅協定資訊交換機制之重要性」,《當代財政》,21,1–7。
    林世銘,楊葉承,黃美祝,汪瑞芝與陳明進 (2014),「租稅協定受益所有人認定問題之探討」,《財稅研究》,43(5),20–36。
    張擎天與高儷華 (2004),「預先訂價協議概論」,《財稅研究》,36(2),1–11。
    陳清秀 (2011),「租稅協定相關問題之探討」,《法令月刊》,62(5),73–102。
    賴振昌 (2000),「國際租稅協定範本與我國現行協定之比較研究」,《財稅研究》,32(2)。
    賴鈺庭 (2008),「雙邊租稅協定對臺灣FDI 之影響」,國立政治大學財政研究所學位論文。
    龍雲裳 (2004),「租稅協定對我國經貿與投資影響之研究」,國立臺北大學會計研究所學位論文。
    Baker, P. (2014), “An Analysis of Double Tax Treaties and their Effect on Foreign Direct Investment,” International Journal of the Economics and Business, 21(3), 341–377.
    Barthel, F., M. Busse, and E. Neumayer (2010), “The impact of double taxation treaties n foreign direct investment: Evidence from large dyadic panel data,” Contemporary Economic Policy, 28(3), 366–377.
    Beck, T., A. Demirgüc–Kunt, and V. Maksimovic (2005), “Financial and Legal Constraints to Firm Growth: Does Size Matter?” Journal of Finance, 60, 137–177.
    Beer, S., and J. Loeprick (2015), “Profit Shifting: Drivers of Transfer (Mis) Pricing and the Potential of Countermeasures,” International Tax and Public Finance, 22(3), 426-451.
    Blonigen, B. A., and R. B. Davies (2004), “The Effects of Bilateral Tax Treaties on U.S. FDI Activity,” International Tax and Public Finance, 11(5), pp. 601–622.
    Blonigen, B. A., and R. B. Davies (2005), “Do Bilateral Tax Treaties Promote Foreign Direct Investment?” in J. Hartigan (ed.), Handbook of International Trade Volume II: Economic and Legal Analysis of Trade Policy and Institutions, Boston: Blackwell Publishers.
    Blonigen, B. A., R. B. Davies, G. R. Waddell, and H. T. Naughton (2007), “FDI in Space: Spatial Autoregressive Relationships in Foreign Direct Investment,” European Economic Review, 51, 1303–1325.
    Blonigen, B. A., L. Oldenski, and N. Sly (2014), “the Differential Effects of Bilateral Tax Treaties,” American Economic Journal: Economic Policy, 6(2), 1–18
    Covin, J. G., K. M. Green, and D. P. Slevin (2006), “Strategic Process Effects on the Entrepreneurial Orientation – sales growth rate relationships,” Entrepreneurship Theory and Practice, 30(1), 57–81.
    Daniel, J. P., P. O’Brien, and M. B. von der Ruhr (2015), “Bilateral tax treaties and US foreign direct investment financing modes,” International Tax and Public Finance, 22(6), 999–1027.
    Davies, R. B. (2008), “Hunting High and Low for Vertical FDI,” Review of International Economics, 16(2), 250–267.
    Davies, R. B., P. J. Norbäck., and A. Tekin–Koru. (2009), “The Effect of Tax Treaties on Multinational Firms: New Evidence from Microdata,” The World Economy, 32, 77–109.
    Di Giovanni, J. (2005), “What Drives Capital Flows? the Case of Cross–border M&A Activity and Financial Deepening,” Journal of International Economics, 65 (1), 127–149.
    Egger, P., M. Larch, M. Pfaffermayr, and H. Winner (2006), “The Impact of Endogenous Tax Treaties on Foreign Tax Investment: Theory and Evidence,” The Canadian Journal of Economics, 39(3), 901–931.
    Ekholm, K., R. Forslid and J. Markusen (2007), “Export–platform Foreign Direct Investment,” Journal of the European Economic Association, 5(4), 776–795.
    Frickel, B. J., V. V. Kotcherlakota, F. A. Tenkorang, and B. R. Elder (2011), “The Effect of NAFTA on Trade and Investment between Member Countries,” International Business & Economics Research Journal, 10(6), 1–8.
    Gordon, R. H., and J. R. Hines Jr. (2002), “International taxation,” in: A.J. Auerbach, M. Feldstein (Eds.), Handbook of Public Economics, vol. 4 North–Holland, Amsterdam (2002), 1395–1995
    He, Z. L., and P. K. Wong (2004), “Exploration vs. Exploitation: an Empirical Test of Ambidexterity,” Organization Science, 15, 481–494.
    Helpman, E., J. M. Marc, and R. Y. Stephen (2004), “Export versus FDI with Heterogeneous Firms,” American Economic Review, 94(1): 300–316.
    Horst, T. (1972), “Firm and Industry Determinants of the Decision to Invest Abroad: An Empirical Study,” The Review of Economics and Statistics, 54(3), 258–266.
    Janeba, E. (1996), “Corporate Income Tax Competition, Double Taxation Treaties, and Foreign Direct Investment,” Journal of Public Economics, 56, 311–325.
    Jogarajan, S. (2012), “The Conclusion and Termination of the 'First' Double Taxation Treaty,” British Tax Review, 3, 283-306.
    Lejour, A. (2014), “The Foreign Investment Effects of Tax Treaties,” Oxford University Press Working Paper 14/03.
    Lohse, T., and N. Riedel (2013), “Do Transfer Pricing Laws Limit International Income Shifting? Evidence from European Multinationals,” Oxford University Centre for Business Taxation Working Paper 1307.
    Maarten, van’t R., and A. M. Lejour (2014), “Ranking the Stars: Network Analysis of Bilateral Tax Treaties,” CPB Discussion Paper.
    Millimet, D. L., and A. Kumas (2009), “It’s All in the Timing: Assessing the Impact of Bilateral Tax Treaties on US FDI activity,” The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows, Oxford: Oxford University Press.
    Neumayer, E. (2007), “Do Double Taxation Treaties Increase Foreign Direct Investment to Developing Countries?” Journal of Development Studies, 43, 1501–1519.
    Plummer, M. (2010), “Regional Monitoring of Capital Flows and Coordination of Financial Regulation: Stakes and Options for Asia,” ADBI Working Papers 201, Asian Development Bank Institute, 1–30.
    Tekin‐Koru, A., and A. Waldkirch (2010), “North–south Integration and the Location of Foreign Direct Investment,” Review of International Economics, 18(4), 696–713.
    Terpstra,V. , and C. M. Yu (1988), “Determinants of Foreign Investment of U.S. Advertising Agencies,” Journal of International Business Studies, 19(1), 33–46.
    Titus, V. K., J. G. Covin, and D.P. Slevin (2011), “Aligning Strategic Processes in Pursuit of Firm Growth,” Journal of Business Research, 64, 446–453.
    Todo Y. (2011), “Quantitative Evaluation of the Determinants of Export and FDI: Firm-level Evidence from Japan,” The World Economy, 34(3), 355–381.
    Wang, P., J. D. Alba, and D. Park (2013), “Determinants of Different Modes of FDI: Firm-Level Evidence from Japanese FDI into the US,” Open Economies Review, 24(3), 425–446.
    Description: 碩士
    國立政治大學
    財政學系
    103255005
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0103255005
    Data Type: thesis
    Appears in Collections:[財政學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    500501.pdf1878KbAdobe PDF0View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback