| dc.contributor | 國貿系 | |
| dc.creator (作者) | 楊光華 | |
| dc.date (日期) | 2022-09 | |
| dc.date.accessioned | 7-Apr-2026 13:28:54 (UTC+8) | - |
| dc.date.available | 7-Apr-2026 13:28:54 (UTC+8) | - |
| dc.date.issued (上傳時間) | 7-Apr-2026 13:28:54 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=181959 | - |
| dc.description.abstract (摘要) | 法國數位服務稅之實施已經美國301調查認定為既不合理、又歧視美國企業，進而有損美國利益，在WTO上訴機構停擺之此刻，眼見另一場貿易大戰又將開打。影響所及，目前在WTO進行之電子商務複邊談判是否會因此前途堪慮？特別是在禁止在地化要求、以及數據自由流通方面之規定是否因此出現較其他自由貿易協定倒退之現象，而使談判進展受阻？另一方面，有可能會更動長久以來國際租稅原則的OECD數位經濟課稅方針談判，又會因法國數位服務稅之爭議而發生何種變化？同樣的，法國數位服務稅爭端之發展與最後可能結果，是否也會受到上述兩軌談判之影響？以上問題的答案，與WTO爭端解決機制在可預見未來之處境、未未全球電子商務貿易之發展、數位經濟時代國際租稅規範之可能風貌，皆有關連。故本研究將綜合案例分析、條約解讀、以及國際政治與經濟之觀察，嘗試理出頭緒，以作為未來在WTO電子商務規範、OECD數位經濟租稅規範之進一步研究的基礎。 | |
| dc.description.abstract (摘要) | The implementation of “Digital Services Tax” by France has been determined by the US pursuant to its 301 investigation as unreasonable and discriminating against US companies and therefore detrimental to the interest of the US. At this moment when the Appellate Body ceases to function, another trade war seems to be imminent. As a result, will the future of the plurilateral e-Commerce talk currently in the WTO become dim? Especially will the rules to prohibit localization, accommodate free flow of digital data become undeliverable despite that modern FTAs have embraced them already? On the other hand, will the OECD unified approach under Pillar one, closely related to BEPS Action 1, i.e., addressing tax challenge of the digital economy thereby be affected? Likewise, will the dispute of French digital services tax be affected by the above two track of negotiations? The answers to the above questions have great relevance to the likely fate of WTO dispute settlement mechanism, the future development of the global electronic commerce, and the possible global taxation norms of the digital economy. Therefore, the study will analyze cases and treaties, and take into account relevant international political as well as economic factors. With some preliminary outcome, the study can provide a bases for future research on WTO electronic commerce as well as OECD taxation rules for digital economy. | |
| dc.format.extent | 116 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | 科技部, MOST109-2410-H004-118, 109.08-110.07 | |
| dc.subject (關鍵詞) | 數位服務稅; 世貿組織爭端解決; 稅基侵蝕與利潤移轉; 電子商務複邊協定; 服務貿易總協定; 課稅聯結因素 | |
| dc.subject (關鍵詞) | Digital Service Tax; WTO Dispute Settlement; BEPS; Plurilateral E-Commerce Agreement; GATS; taxable nexus | |
| dc.title (題名) | 數位服務稅—數位貿易時代的新戰場？ | |
| dc.title (題名) | Digital Service Tax: the New Battleground in the Era of the Digital Trade? | |
| dc.type (資料類型) | report | |
