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題名 雙邊租稅協定對臺灣FDI之影響
作者 賴鈺庭
貢獻者 吳文傑
賴鈺庭
關鍵詞 租稅協定
FDI
最小平方法
跨國企業
日期 2009
上傳時間 9-May-2016 15:16:01 (UTC+8)
摘要 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。
參考文獻 一、中文部分
朱炎生 (2006)。國際稅收協定中常設機構原則研究-廈門大學法學學術文庫。法律出版社。　
吳榮義、陳彥煌（1988）。美商投資的貿易與技術移轉效果。台北市：中研院美國所。
施恬 (2009)。參加2008年亞州開發銀行研究所「區域租稅論壇」會議報告。台北市：財政部稅制委員會。
張本錦（1969）。僑外投資事業抽樣調查分析報告。行政院賦稅改革委員會，台北市。
張輔仁（2007）。外人來台直接投資之決定因素─就租稅面探討。政治大學財政研究所碩士論文。
許永邦 (1973)。國際雙邊租稅協定之研究。政治大學財政研究所碩士論文。
許鈺珮、曾馨瑩（2008）。台商在中國大陸外人直接投資進入模式之決定性因素探討。貿易調查叢刊，19(2)，61-90。
陳惠雪（1990）。我國外資課稅問題研究。政治大學財政研究所碩士論文。
陳韻如（2000）。外人來台直接投資的租稅獎勵效果分析。台北大學財政研究所碩士論文。
劉孟駿主持（2006）。2006年國外投資事業營運狀況調查分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。
劉孟駿主持（2006）。2006年僑外投資事業營運狀況調查及對我國經濟發展貢獻分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。
劉孟駿主持（2007）。2007年僑外投資事業營運狀況調查及對我國經濟發展貢獻分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。



二、英文部分
Agodo O. (1978), The Determinants of US Private Manufacturing Investment in Africa, Journal of International Business Studies, 9(3), 95-106.
Aharoni Y. (1966), The Foreign Investment Decision Process, Harvard Business School, Boston.
Auerbach, Alan J. and Kevin Hassett. (1993), Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence, in Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod (eds.) Studies in International Taxation. Chicago: University of Chicago Press, 119-44.
Ault, H.J. and Bradford, D.F. (1990), Taxing International Income: An Analysis of the U.S. System and Its Economic Premises, Taxation in the Global Economy, University of Chicago Press, 11-46.
Bacchetta, P. and Paz Espinosa, M. (2000), Exchange of Information Clauses in International Tax Treaties, International Tax and Public Finance, 7(3), 275-293.
Barlow E. and Wender I. (1955), Foreign Investment and Taxation, Englewood Cliffs：Prentice Hall.
Blonigen, B.A. and Davies, R.B. (2000), The Effects of Bilateral Tax Treaties on U.S. FDI Activity, NBER Working Paper No. 7929.
Blonigen, B.A. and Davies, R.B. (2002), Do Bilateral Tax Treaties Promote Foreign Direct Investment, NBER Working Paper No. 8834.
Blonigen, B.A. and Davies, R.B. (2004), The Effects of Bilateral Tax Treaties on U.S. FDI Activity, International Tax and Public Finance, 11, 601-622.
Blonigen, B.A. Davies, R.B, and Head, K. (2003), Estimating the Knowledge-Capital Model of the Multinational Enterprise：Comment, American Economic Review, 93, 980-994.
Boskin, Michael J. and William G. Gale (1987), New Results on the Effects of Tax Policy on the International Location of Investment, in: Martin Feldstein (ed.), The Effects of Taxation on Capital Accumulation, University of Chicago Press.
Buckley, Peter J. and Mark C. Casson (1976), The Future of the Multinational Enterprise, London: Macmillan.

Buckley, Peter J. and Mark C. Casson (1985), The Economic Theory of the Multinational Enterprise, London: Macmillan.
Buckley, Peter J. and Mark C. Casson (1998a), Models of the Multinational Enterprise, Journal of International Business Studies, 29(1), 21-44.
Buckley, Peter J. and Mark C. Casson (1998b), Analyzing Foreign Market Entry Strategies: Extending the Internalization Approach, Journal of International Business Studies, 29(3), 539-562.
Carr, D., Markusen, J.R., and Maskus K.E. (2001), Estimating the Knowledge-Capital Model of the Multinational Enterprise, American Economic Review, 91, 693-708.
Casson, M. (1979), Alternatives to the Multinational Enterprise, London: Macmillan Press.
Chen Homin, and Tain-Jy Chen (1998), Network Linkage and Location Choice in Foreign Direct Investment, Journal of International Business Studies, 29(3), 445-467.
Davies, R.B. (2003), Tax Treaties, Renegotiation, and Foreign Direct Investment, Economic Analysis and Policy, 33, 251-273.
Davies, R.B. (2004), Tax Treaties and Foreign Direct Investment：Potential versus Performance, International Tax and Public Finance, 11, 775-802.
Doernberg, R. (1997), International Taxation in a Nutshell, 3rd edition. St. Paul: West Publishing
Dunning, John H. (1981), Explaining the International Direct Investment Position of Countries: Towards Dynamic or Developmental Approach, Weltwirschaftliches Archiv, 117, 30-64.
Dunning, John H. (1981), International Production and the Multinational Enterprise,
Alden Press, Oxford, London ,and Norhtampton.
Dunning, John H. (1981), International Production and Multinational Enterprise, London: George Allen & Unwin Press.
Dunning, John H. (1988), The Eclectic Paradigm of International Production: A Restatement and Some Possible Extensions, Journal of International Business Studies, 19(1), 1-32.
Eden, L. (1998), Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America, Toronto: University of Toronto Press.
Global Individual Tax Handbook 2007, published by IBFD.
Grubert, H. (1998), Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends and Retained Earnings, Journal of Public Economics, 68(2), 269-290.
Grubert, H. and Mutti, J. (1999), Dividend Exemption Versus the Current System for Taxing Foreign Business Income, Mimeo. U.S. Treasury.
Guisinger S. et al. (1985), Investment Incentives and Performance Requirements, New York: Praeger.
Hamada, K. (1966), Strategic Aspects of Taxation on Foreign Investment Income, Quarterly Journal of Economics, 80, 361-375.
Hartman, David G.（1984）, Tax Policy and Foreign Direct Investment in the United States, National Tax Journal, 37, 475-488.
Hines, James R., Jr. (1996), Altered States: Taxes and the Location of Foreign Direct Investment in America, American Economic Review, 86(5), 1076-1094.
Hymer, S. H. (1976), The International Operations of National Firms: A Study of Direct Foreign Investment, Cambridge MIT Press.
Jonathon Eaton and Akiko Tamura (1994), Bilateralism and Regionalism in Japanese and U.S. Trade and Direct Foreign Investment Patterns, Journal of the Japanese and International Economies, 8(4), 478-510.
Louie, H. and Rousslang, H. (2002), Host-Country Governance, Tax Treaties, and American Direct Investment Abroad, Mimeo.
Lucas, Robert E.B. (1993), On the Determinants of Foreign Investment: Evidence from East and Southeast, World Development, 21(3), 391-406.
Moon, Hwy-Chang and Thomas W. Roehl (1993), An Imbalance Theory of Foreign Direct Investment, Multinational Business Review, 1(1), 55-65.
Moon, Hwy-Chang and Thomas W. Roehl (2001), Unconventional Foreign Direct Investment and the Imbalance Theory, International Business Review, 10(2), 197-215.

Reuber G et al. (1973), Private Foreign Investment in Development, Clarendon Press for the OECD Development Centre, Oxford.
Rolfe R.J. et al. (1993), Determinants of FDI Incentive Preferences of MNEs, Journal of International Business Studies, 24(2), 335-355.
Root F. and Ahmed A. (1978), The Influence of Policy Instruments on Manufacturing Direct Foreign Investment in Developing Countries, Journal of International Business Studies, 9(3), 81-94.
Scholes, Myron S. and Wolfson, Mark A. (1990) , The Effects of Changes in Tax Law on Corporate Reorganization Activity, Journal of Business, 63, 141-164.
Sinn, H. (1993), Taxation and the Birth of Foreign Subsidiaries, In Horst Herberg and Ngo Van Long (eds.), Trade, Welfare, and Economic Policies, Essays in Honor Murray C. Kemp, University of Michigan Press, 325-352.
Slemrod, Joel (1990), Tax Effects on Foreign Direct Investment in the US：Evidence from a Cross-Country Comparison, in: A. Razin and J. Slemrod (eds.), Taxation in the Global Economy, University of Chicago Press.
Swenson, Deborah L. (1994) , The Impact of U.S. Tax Reform on Foreign Direct Investment in the United States, Journal of Public Economics, 54(2), 243-66.
Vernon, Raymond (1966), International Investment and International Trade in the Product Cycle, Quarterly Journal of Economics, 80(2), 190-207.
Wu, Rong-I (1989), Economic Development Strategies and the Role of Direct Foreign Investment in Taiwan, in: Advances in Financial Planning and Forecasting, Supplement I, Taiwan’s Foreign Investment, Exports and Financial Analysis, JAI Press, 7-22.
Young, Kan H. (1988), The Effects of Taxes and Rates of Return on Foreign Direct Investment in the United States, National Tax Journal , 41 (1), 109-121.
描述 碩士
國立政治大學
財政學系
96255017
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0096255017
資料類型 thesis
dc.contributor.advisor 吳文傑zh_TW
dc.contributor.author (Authors) 賴鈺庭zh_TW
dc.creator (作者) 賴鈺庭zh_TW
dc.date (日期) 2009en_US
dc.date.accessioned 9-May-2016 15:16:01 (UTC+8)-
dc.date.available 9-May-2016 15:16:01 (UTC+8)-
dc.date.issued (上傳時間) 9-May-2016 15:16:01 (UTC+8)-
dc.identifier (Other Identifiers) G0096255017en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/95137-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 財政學系zh_TW
dc.description (描述) 96255017zh_TW
dc.description.abstract (摘要) 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。zh_TW
dc.description.tableofcontents 摘要..................................................... i
目次..................................................... ii
表圖次...................................................iii
第一章　緒論............................................. 1
第一節　研究動機和目的............................ 1
第二節　研究方法和架構............................ 4
第二章　文獻回顧......................................... 5
第一節　外人直接投資理論.......................... 5
第二節　租稅與FDI的文獻回顧....................... 8
第三章　雙邊租稅協定與外人直接投資......................... 17
第一節　租稅的課徵範圍與租稅協定的範本.............. 17
第二節　租稅協定的功能和成本效益................... 21
第三節　台灣的租稅協定............................ 26
第四節　台灣與外國的雙邊投資....................... 34
第四章　研究方法......................................... 40
第一節 理論模型.................................. 40
第二節 實證模型.................................. 41
第三節 敘述統計.................................. 49
第五章　實證結果......................................... 51
第一節 實證結果分析............................... 51
第二節 考量固定效果的實證結果...................... 60
第六章　結論與研究限制.................................... 69
第一節 結論...................................... 69
第二節 研究限制.................................. 71
參考文獻 ................................................72		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0096255017en_US
dc.subject (關鍵詞) 租稅協定zh_TW
dc.subject (關鍵詞) FDIzh_TW
dc.subject (關鍵詞) 最小平方法zh_TW
dc.subject (關鍵詞) 跨國企業zh_TW
dc.title (題名) 雙邊租稅協定對臺灣FDI之影響zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文部分
朱炎生 (2006)。國際稅收協定中常設機構原則研究-廈門大學法學學術文庫。法律出版社。　
吳榮義、陳彥煌（1988）。美商投資的貿易與技術移轉效果。台北市：中研院美國所。
施恬 (2009)。參加2008年亞州開發銀行研究所「區域租稅論壇」會議報告。台北市：財政部稅制委員會。
張本錦（1969）。僑外投資事業抽樣調查分析報告。行政院賦稅改革委員會，台北市。
張輔仁（2007）。外人來台直接投資之決定因素─就租稅面探討。政治大學財政研究所碩士論文。
許永邦 (1973)。國際雙邊租稅協定之研究。政治大學財政研究所碩士論文。
許鈺珮、曾馨瑩（2008）。台商在中國大陸外人直接投資進入模式之決定性因素探討。貿易調查叢刊，19(2)，61-90。
陳惠雪（1990）。我國外資課稅問題研究。政治大學財政研究所碩士論文。
陳韻如（2000）。外人來台直接投資的租稅獎勵效果分析。台北大學財政研究所碩士論文。
劉孟駿主持（2006）。2006年國外投資事業營運狀況調查分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。
劉孟駿主持（2006）。2006年僑外投資事業營運狀況調查及對我國經濟發展貢獻分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。
劉孟駿主持（2007）。2007年僑外投資事業營運狀況調查及對我國經濟發展貢獻分析報告（經濟部投資審議委員會委託）。台北市：中華經濟研究院。



二、英文部分
Agodo O. (1978), The Determinants of US Private Manufacturing Investment in Africa, Journal of International Business Studies, 9(3), 95-106.
Aharoni Y. (1966), The Foreign Investment Decision Process, Harvard Business School, Boston.
Auerbach, Alan J. and Kevin Hassett. (1993), Taxation and Foreign Direct Investment in the United States: A Reconsideration of the Evidence, in Alberto Giovannini, R. Glenn Hubbard, and Joel Slemrod (eds.) Studies in International Taxation. Chicago: University of Chicago Press, 119-44.
Ault, H.J. and Bradford, D.F. (1990), Taxing International Income: An Analysis of the U.S. System and Its Economic Premises, Taxation in the Global Economy, University of Chicago Press, 11-46.
Bacchetta, P. and Paz Espinosa, M. (2000), Exchange of Information Clauses in International Tax Treaties, International Tax and Public Finance, 7(3), 275-293.
Barlow E. and Wender I. (1955), Foreign Investment and Taxation, Englewood Cliffs：Prentice Hall.
Blonigen, B.A. and Davies, R.B. (2000), The Effects of Bilateral Tax Treaties on U.S. FDI Activity, NBER Working Paper No. 7929.
Blonigen, B.A. and Davies, R.B. (2002), Do Bilateral Tax Treaties Promote Foreign Direct Investment, NBER Working Paper No. 8834.
Blonigen, B.A. and Davies, R.B. (2004), The Effects of Bilateral Tax Treaties on U.S. FDI Activity, International Tax and Public Finance, 11, 601-622.
Blonigen, B.A. Davies, R.B, and Head, K. (2003), Estimating the Knowledge-Capital Model of the Multinational Enterprise：Comment, American Economic Review, 93, 980-994.
Boskin, Michael J. and William G. Gale (1987), New Results on the Effects of Tax Policy on the International Location of Investment, in: Martin Feldstein (ed.), The Effects of Taxation on Capital Accumulation, University of Chicago Press.
Buckley, Peter J. and Mark C. Casson (1976), The Future of the Multinational Enterprise, London: Macmillan.

Buckley, Peter J. and Mark C. Casson (1985), The Economic Theory of the Multinational Enterprise, London: Macmillan.
Buckley, Peter J. and Mark C. Casson (1998a), Models of the Multinational Enterprise, Journal of International Business Studies, 29(1), 21-44.
Buckley, Peter J. and Mark C. Casson (1998b), Analyzing Foreign Market Entry Strategies: Extending the Internalization Approach, Journal of International Business Studies, 29(3), 539-562.
Carr, D., Markusen, J.R., and Maskus K.E. (2001), Estimating the Knowledge-Capital Model of the Multinational Enterprise, American Economic Review, 91, 693-708.
Casson, M. (1979), Alternatives to the Multinational Enterprise, London: Macmillan Press.
Chen Homin, and Tain-Jy Chen (1998), Network Linkage and Location Choice in Foreign Direct Investment, Journal of International Business Studies, 29(3), 445-467.
Davies, R.B. (2003), Tax Treaties, Renegotiation, and Foreign Direct Investment, Economic Analysis and Policy, 33, 251-273.
Davies, R.B. (2004), Tax Treaties and Foreign Direct Investment：Potential versus Performance, International Tax and Public Finance, 11, 775-802.
Doernberg, R. (1997), International Taxation in a Nutshell, 3rd edition. St. Paul: West Publishing
Dunning, John H. (1981), Explaining the International Direct Investment Position of Countries: Towards Dynamic or Developmental Approach, Weltwirschaftliches Archiv, 117, 30-64.
Dunning, John H. (1981), International Production and the Multinational Enterprise,
Alden Press, Oxford, London ,and Norhtampton.
Dunning, John H. (1981), International Production and Multinational Enterprise, London: George Allen & Unwin Press.
Dunning, John H. (1988), The Eclectic Paradigm of International Production: A Restatement and Some Possible Extensions, Journal of International Business Studies, 19(1), 1-32.
Eden, L. (1998), Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America, Toronto: University of Toronto Press.
Global Individual Tax Handbook 2007, published by IBFD.
Grubert, H. (1998), Taxes and the Division of Foreign Operating Income Among Royalties, Interest, Dividends and Retained Earnings, Journal of Public Economics, 68(2), 269-290.
Grubert, H. and Mutti, J. (1999), Dividend Exemption Versus the Current System for Taxing Foreign Business Income, Mimeo. U.S. Treasury.
Guisinger S. et al. (1985), Investment Incentives and Performance Requirements, New York: Praeger.
Hamada, K. (1966), Strategic Aspects of Taxation on Foreign Investment Income, Quarterly Journal of Economics, 80, 361-375.
Hartman, David G.（1984）, Tax Policy and Foreign Direct Investment in the United States, National Tax Journal, 37, 475-488.
Hines, James R., Jr. (1996), Altered States: Taxes and the Location of Foreign Direct Investment in America, American Economic Review, 86(5), 1076-1094.
Hymer, S. H. (1976), The International Operations of National Firms: A Study of Direct Foreign Investment, Cambridge MIT Press.
Jonathon Eaton and Akiko Tamura (1994), Bilateralism and Regionalism in Japanese and U.S. Trade and Direct Foreign Investment Patterns, Journal of the Japanese and International Economies, 8(4), 478-510.
Louie, H. and Rousslang, H. (2002), Host-Country Governance, Tax Treaties, and American Direct Investment Abroad, Mimeo.
Lucas, Robert E.B. (1993), On the Determinants of Foreign Investment: Evidence from East and Southeast, World Development, 21(3), 391-406.
Moon, Hwy-Chang and Thomas W. Roehl (1993), An Imbalance Theory of Foreign Direct Investment, Multinational Business Review, 1(1), 55-65.
Moon, Hwy-Chang and Thomas W. Roehl (2001), Unconventional Foreign Direct Investment and the Imbalance Theory, International Business Review, 10(2), 197-215.

Reuber G et al. (1973), Private Foreign Investment in Development, Clarendon Press for the OECD Development Centre, Oxford.
Rolfe R.J. et al. (1993), Determinants of FDI Incentive Preferences of MNEs, Journal of International Business Studies, 24(2), 335-355.
Root F. and Ahmed A. (1978), The Influence of Policy Instruments on Manufacturing Direct Foreign Investment in Developing Countries, Journal of International Business Studies, 9(3), 81-94.
Scholes, Myron S. and Wolfson, Mark A. (1990) , The Effects of Changes in Tax Law on Corporate Reorganization Activity, Journal of Business, 63, 141-164.
Sinn, H. (1993), Taxation and the Birth of Foreign Subsidiaries, In Horst Herberg and Ngo Van Long (eds.), Trade, Welfare, and Economic Policies, Essays in Honor Murray C. Kemp, University of Michigan Press, 325-352.
Slemrod, Joel (1990), Tax Effects on Foreign Direct Investment in the US：Evidence from a Cross-Country Comparison, in: A. Razin and J. Slemrod (eds.), Taxation in the Global Economy, University of Chicago Press.
Swenson, Deborah L. (1994) , The Impact of U.S. Tax Reform on Foreign Direct Investment in the United States, Journal of Public Economics, 54(2), 243-66.
Vernon, Raymond (1966), International Investment and International Trade in the Product Cycle, Quarterly Journal of Economics, 80(2), 190-207.
Wu, Rong-I (1989), Economic Development Strategies and the Role of Direct Foreign Investment in Taiwan, in: Advances in Financial Planning and Forecasting, Supplement I, Taiwan’s Foreign Investment, Exports and Financial Analysis, JAI Press, 7-22.
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