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    政大機構典藏 > 商學院 > 財務管理學系 > 學位論文 >  Item 140.119/95137
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/95137


    Title: 雙邊租稅協定對臺灣FDI之影響
    Authors: 賴鈺庭
    Contributors: 吳文傑
    賴鈺庭
    Keywords: 租稅協定
    FDI
    最小平方法
    跨國企業
    Date: 2009
    Issue Date: 2016-05-09 15:16:01 (UTC+8)
    Abstract: 根據聯合國貿易暨發展會議(UNCTAD)的世界投資報告(WIR,2008),全世界的外國直接投資流入量自2004年開始連續四年持續成長,2007年達到18,330億美元。台灣2007年的FDI流入在東亞、南亞及東南亞開發中經濟體位居第七;台灣2007年的FDI流出在東亞、南亞及東南亞開發中經濟體位居第六,相對於FDI在全球及台灣的表現,台灣在簽署租稅協定這條路上就顯得辛苦許多。最近的文獻有開始探討租稅協定對於FDI的影響,理論上都給予租稅協定正面的評價,不過在實證上很少證據顯示租稅協定與FDI的正向關係。本文是要探討雙邊租稅協定對於外人對台直接投資與台灣對外直接投資的影響,期間為1980年到2007年,實證結果顯示,雙邊租稅協定對於台灣與協約國之間的FDI流入沒有增加效果,代表租稅協定對於台灣與協約國,消除重複課稅與逃漏稅的功能才是最重要的。
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    Description: 碩士
    國立政治大學
    財政學系
    96255017
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096255017
    Data Type: thesis
    Appears in Collections:[財務管理學系] 學位論文

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