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題名 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?
作者 張靜宜
Chang, Ivy
貢獻者 吳文傑
張靜宜
Chang, Ivy
關鍵詞 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
日期 2024
上傳時間 5-Aug-2024 13:29:03 (UTC+8)
摘要 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.
參考文獻 Baker, P. L. (2014). An analysis of double taxation treaties and their effect on foreign direct investment. International Journal of the Economics of Business, 21(3), 341-377. Blonigen, B. A., & Davies, R. B. (2004). The effects of bilateral tax treaties on US FDI activity. International tax and public finance, 11, 601-622. Boateng, A., Hua, X., Nisar, S., & Wu, J. (2015). Examining the determinants of inward FDI: Evidence from Norway. Economic Modelling, 47, 118-127. Braun, J., & Zagler, M. (2014). An economic perspective on double tax treaties with (in) developing countries. World Tax J., 242. Dagan, T. (1999). The tax treaties myth. NYUJ Int'l L. & Pol., 32, 939. Davies, R. B., Norbäck, P. J., & Tekin‐Koru, A. (2009). The effect of tax treaties on multinational firms: New evidence from microdata. World Economy, 32(1), 77-110. European Economic and Trade Office. EU-TAIWAN RELATIONS. (2023). üriş, S., & Gözgör, K. (2015). Trade openness and FDI inflows in Turkey. Applied Econometrics and International Development, 15(2), 53-62. Hartman, D. G. (1985). Tax policy and foreign direct investment. Journal of Public economics, 26(1), 107-121. Hines Jr, J. R. (2000). Tax sparing and direct investment in developing countries. In International Taxation and Multinational Activity (pp. 39-72). University of Chicago Press. Huang, W.-T. (2023). Discussion on the Impact of Applying Anti-tax Avoidance Rule and Taxation Agreement on the Taxation Burden of Foreign Investment in Taiwan： a Case Study Approach National Taipei University of Business]. Lai, Y. T. (2009). The influence of bilateral taxation agreement and FDI in Taiwan. [National Chengchi University]. Lin, H.-L. (2018). A study of anti - avoidance tax reform on Treaty Shopping [National Chengchi University]. Luo, C., Luo, Q., & Zeng, S. (2022). Bilateral tax agreement and FDI inflows: Evidence from Hong Kong investment in the Mainland China. China Economic Review, 73, 101788. Millimet, D. L., & Kumas, A. (2009). It’s all in the timing: assessing the impact of bilateral tax treaties on US FDI activity. The effect of BITs and DTTs on FDI flows. Oxford University Press, Oxford. Musabeh, A., & Zouaouı, M. (2020). Policies and variables affecting FDI: A panel data analysis of North African Countries. Journal of Economic Policy Researches, 7(1), 1-20. Neumayer, E. (2007). Do double taxation treaties increase foreign direct investment to developing countries? The Journal of Development Studies, 43(8), 1501-1519. OECD. (2010). Commentaries on the Articles of the Model Tax Convention. Petkova, K., Stasio, A., & Zagler, M. (2020). On the relevance of double tax treaties. International tax and public finance, 27(3), 575-605. Poulsen, L. S. (2009). The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows. In: Oxford University Press. Radaelli, C. (1997). The Politics of Corporate Taxation in the European Union Knowledge and International Policy Agendas. Sinn, H.-W. (1990). Tax harmonization and tax competition in Europe. In: National Bureau of Economic Research Cambridge, Mass., USA. Te Velde, D. W., & Bilal, S. (2003). Foreign direct investment and home country measures in the Lomé Conventions and Cotonou Agreement. Report for UNCTAD, Overseas Development Institute. Weyzig, F. (2013). Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. International tax and public finance, 20, 910-937.
描述 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
資料來源 http://thesis.lib.nccu.edu.tw/record/#G0111266007
資料類型 thesis
dc.contributor.advisor 吳文傑zh_TW
dc.contributor.author (Authors) 張靜宜zh_TW
dc.contributor.author (Authors) Chang, Ivyen_US
dc.creator (作者) 張靜宜zh_TW
dc.creator (作者) Chang, Ivyen_US
dc.date (日期) 2024en_US
dc.date.accessioned 5-Aug-2024 13:29:03 (UTC+8)-
dc.date.available 5-Aug-2024 13:29:03 (UTC+8)-
dc.date.issued (上傳時間) 5-Aug-2024 13:29:03 (UTC+8)-
dc.identifier (Other Identifiers) G0111266007en_US
dc.identifier.uri (URI) https://nccur.lib.nccu.edu.tw/handle/140.119/152673-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 應用經濟與社會發展英語碩士學位學程(IMES)zh_TW
dc.description (描述) 111266007zh_TW
dc.description.abstract (摘要) 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。zh_TW
dc.description.abstract (摘要) 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.en_US
dc.description.tableofcontents 摘要 - 3 - Abstracts - 4 - Tables of contents - 5 - List of tables - 7 - List of Figures - 8 - Chapter 1 - 9 - Introduction - 9 - 1.1 Background - 9 - 1.2 Motivation - 11 - 1.3 Objects of the study - 14 - 1.4 Framework - 15 - Chapter 2 - 16 - Literature review - 16 - 2.1 Definition of DTT - 16 - 2.2 Various effects of DTT - 16 - 2.3 Empirical evidence - 17 - 2.3.1 Negative impacts - 17 - 2.3.2 No impact - 18 - 2.3.3 Positive impacts - 19 - Chapter 3 - 21 - Empirical strategy - 21 - 3.1 Hypothesis development - 21 - 3.2 Model specification - 22 - 3.3 Variable Definition - 24 - 3.3.1 Dependent Variable - 24 - 3.3.2 Independent variable - 25 - 3.4 Data and descriptive statistics - 30 - 3.4.1 Data source and sample coverage - 30 - Chapter 4 - 39 - Empirical Results - 39 - Chapter 5 - 47 - Conclusion - 47 - References - 49 -zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G0111266007en_US
dc.subject (關鍵詞) 避免雙重課稅協定zh_TW
dc.subject (關鍵詞) 外國直接投資zh_TW
dc.subject (關鍵詞) panel datazh_TW
dc.subject (關鍵詞) 歐盟與臺灣zh_TW
dc.subject (關鍵詞) FDIen_US
dc.subject (關鍵詞) Double taxation treatyen_US
dc.subject (關鍵詞) panel dataen_US
dc.subject (關鍵詞) Taiwan and EUen_US
dc.title (題名) 避免雙重課稅協定是否影響歐盟國家對臺灣的投資zh_TW
dc.title (題名) Do Double Taxation Treaties Influence Taiwan’s Foreign Direct Investment from European Union?en_US
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) Baker, P. L. (2014). An analysis of double taxation treaties and their effect on foreign direct investment. International Journal of the Economics of Business, 21(3), 341-377. Blonigen, B. A., & Davies, R. B. (2004). The effects of bilateral tax treaties on US FDI activity. International tax and public finance, 11, 601-622. Boateng, A., Hua, X., Nisar, S., & Wu, J. (2015). Examining the determinants of inward FDI: Evidence from Norway. Economic Modelling, 47, 118-127. Braun, J., & Zagler, M. (2014). An economic perspective on double tax treaties with (in) developing countries. World Tax J., 242. Dagan, T. (1999). The tax treaties myth. NYUJ Int'l L. & Pol., 32, 939. Davies, R. B., Norbäck, P. J., & Tekin‐Koru, A. (2009). The effect of tax treaties on multinational firms: New evidence from microdata. World Economy, 32(1), 77-110. European Economic and Trade Office. EU-TAIWAN RELATIONS. (2023). üriş, S., & Gözgör, K. (2015). Trade openness and FDI inflows in Turkey. Applied Econometrics and International Development, 15(2), 53-62. Hartman, D. G. (1985). Tax policy and foreign direct investment. Journal of Public economics, 26(1), 107-121. Hines Jr, J. R. (2000). Tax sparing and direct investment in developing countries. In International Taxation and Multinational Activity (pp. 39-72). University of Chicago Press. Huang, W.-T. (2023). Discussion on the Impact of Applying Anti-tax Avoidance Rule and Taxation Agreement on the Taxation Burden of Foreign Investment in Taiwan： a Case Study Approach National Taipei University of Business]. Lai, Y. T. (2009). The influence of bilateral taxation agreement and FDI in Taiwan. [National Chengchi University]. Lin, H.-L. (2018). A study of anti - avoidance tax reform on Treaty Shopping [National Chengchi University]. Luo, C., Luo, Q., & Zeng, S. (2022). Bilateral tax agreement and FDI inflows: Evidence from Hong Kong investment in the Mainland China. China Economic Review, 73, 101788. Millimet, D. L., & Kumas, A. (2009). It’s all in the timing: assessing the impact of bilateral tax treaties on US FDI activity. The effect of BITs and DTTs on FDI flows. Oxford University Press, Oxford. Musabeh, A., & Zouaouı, M. (2020). Policies and variables affecting FDI: A panel data analysis of North African Countries. Journal of Economic Policy Researches, 7(1), 1-20. Neumayer, E. (2007). Do double taxation treaties increase foreign direct investment to developing countries? The Journal of Development Studies, 43(8), 1501-1519. OECD. (2010). Commentaries on the Articles of the Model Tax Convention. Petkova, K., Stasio, A., & Zagler, M. (2020). On the relevance of double tax treaties. International tax and public finance, 27(3), 575-605. Poulsen, L. S. (2009). The Effect of Treaties on Foreign Direct Investment: Bilateral Investment Treaties, Double Taxation Treaties, and Investment Flows. In: Oxford University Press. Radaelli, C. (1997). The Politics of Corporate Taxation in the European Union Knowledge and International Policy Agendas. Sinn, H.-W. (1990). Tax harmonization and tax competition in Europe. In: National Bureau of Economic Research Cambridge, Mass., USA. Te Velde, D. W., & Bilal, S. (2003). Foreign direct investment and home country measures in the Lomé Conventions and Cotonou Agreement. Report for UNCTAD, Overseas Development Institute. Weyzig, F. (2013). Tax treaty shopping: structural determinants of Foreign Direct Investment routed through the Netherlands. International tax and public finance, 20, 910-937.zh_TW