政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/98558

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/98558

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政大典藏 > College of Social Science > Department of Public Finance > Theses > Item 140.119/98558

Please use this identifier to cite or link to this item: https://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。
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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:	[Department of Public Finance] Theses

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