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| Title: | 避免雙重課稅協定是否影響歐盟國家對臺灣的投資
Do Double Taxation Treaties Influence Taiwan’s Foreign Direct Investment from European Union? |
| Authors: | 張靜宜
Chang, Ivy |
| Contributors: | 吳文傑
張靜宜
Chang, Ivy |
| Keywords: | 避免雙重課稅協定
外國直接投資
panel data
歐盟與臺灣
FDI
Double taxation treaty
panel data
Taiwan and EU |
| Date: | 2024 |
| Issue Date: | 2024-08-05 13:29:03 (UTC+8) |
| Abstract: | 避免雙重課稅協定不僅協調各國間稅收關係並妥善劃分課稅管轄權，進而降低企業在全球化經營下所面臨的租稅課徵不確定性。經濟合作暨發展組織（OECD）的所得與資本的租稅協定範本(Model Tax Conventions)是避免雙重課稅協定（DTTs）的基礎，旨在減少稅負並透過國家之間的資訊交換防止逃漏稅。避免雙重課稅協定是否有助於提升對外國直接投資（FDI）在實證研究並未得到一致的論斷，有些研究表明，避免雙重課稅協定透過減少稅收和貿易壁壘來促進FDI，而另一些研究則發現它們透過降低逃漏稅問題反而降低企業投資意願，進而對FDI帶來負向效果。本研究探討了DTTs與FDI之間的關係，著重在臺灣及其在歐盟（EU）的主要投資夥伴。實證結果發現，DTTs對臺灣的FDI流入普遍有正向影響，尤其是來自像西歐這樣的高稅收地區。我們著重在避免雙重課稅協定在吸引FDI中的重要性，並更加深入了解臺灣與歐盟之間動態的經濟關係。
International taxation poses significant challenges for companies engaged in globalization. Multinational corporations often face double taxation due to overlapping tax jurisdictions, prompting a need for tax treaties to prevent such burdens and provide clarity on tax treatment for cross-border income. The OECD’s model tax convention guides the creation of double taxation treaties (DTTs), aimed at reducing tax burdens and preventing tax evasion through information exchange between countries. The impact of DTTs on foreign direct investment (FDI) is debated, with studies showing mixed results. Some research indicates that DTTs boost FDI by reducing taxes and trade barriers, while others suggest that they hinder FDI by complicating tax evasion. This study explores the relationship between DTTs and FDI, particularly focusing on Taiwan and its major investment partners in the European Union (EU). The findings suggest that DTTs generally have a positive effect on FDI inflows into Taiwan, especially from high-tax regions like Western Europe. The study emphasizes the importance of effective tax treaties in attracting FDI and highlights the dynamic economic relationship between Taiwan and the EU. |
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| Description: | 碩士
國立政治大學
應用經濟與社會發展英語碩士學位學程(IMES)
111266007 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0111266007 |
| Data Type: | thesis |
| Appears in Collections: | [應用經濟與社會發展英語碩士學位學程 (IMES)] 學位論文
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