| dc.contributor.advisor | 吳文傑 | zh_TW |
| dc.contributor.author (Authors) | 連玉萍 | zh_TW |
| dc.creator (作者) | 連玉萍 | zh_TW |
| dc.date (日期) | 2005 | en_US |
| dc.date.accessioned | 14-Sep-2009 09:46:34 (UTC+8) | - |
| dc.date.available | 14-Sep-2009 09:46:34 (UTC+8) | - |
| dc.date.issued (上傳時間) | 14-Sep-2009 09:46:34 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0092933010 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/31310 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 國際經營管理碩士班(IMBA) | zh_TW |
| dc.description (描述) | 92933010 | zh_TW |
| dc.description (描述) | 94 | zh_TW |
| dc.description.abstract (摘要) | 台灣租稅協定之探討 | zh_TW |
| dc.description.abstract (摘要) | The motivation to conduct this research is actually assessing tax treaty applying cases is part of my work and that intrigue me to make a research on this subject. We present our research on the information excerpted from practical tax treaty applying cases of Taipei National Tax Administration in year 2003 and 2004, therefore, the outcome of this study somehow represents some meanings. We first introduce the concepts of international tax treaty, then we bring in two models of tax treaty, namely UN Model tax Convention and OECD Model Tax Convention. Also, the ROC’s tax treaties is introducing right afterward. For conducting this study, we first established research questions based on economic rationales to observe the current situation over these 2 years. Descriptive Statistic is employed as our study method. Hence, we carry out our analysis by using the practical cases that we believe this research would present much meaningful for our study. Other than 4 main observations, some interesting phenomena were found and discussed. At last, we attached the Taiwan/ Singapore tax treaty as our appendix for readers to know that how tax treaty working from corporation and from tax authorities aspects. However, while conducting this research, we try to put the transfer pricing issue aside. Because transfer pricing, itself, is a considerable, controversial topic which can generate tremendous discussions and papers. Besides, adding transfer pricing in our study may somehow indistinct our main subject. Therefore, we will not discuss transfer pricing here. | en_US |
| dc.description.abstract (摘要) | Abstract Acknowledgement Chapter 1 Introduction Motivation and Purpose Framework Chapter 2 Background of International Tax Treaty 2.1 Principles Source principle vs. Residence principle Nationality Concern 2.2 International double taxation problem 2.3 Necessity of Tax Treaty Chapter 3 Models of Tax Treaty 3.1 Historical Background 3.2 UN Model 2001 vs OECD Model 2000 Permanent establishment Business profits Shipping, inland waterways transport and air transport Associated enterprises Dividends, interest and royalties Capital gains Other income Chapter 4 ROC`s Tax Treaties 4.1 Historical Background 4.2 List of Signed Tax Treaties Dividends, Interest and Royalties Guidelines for the Application of Double Taxation Agreements Chapter 5 Research Analysis 5.1 Research Questions 5.2 Methodology Data Source Time Period Samples 5.3 Sample Descriptive Statistics By Country and its approval rate By Service Category Claimed income category and assessment of claims Valid Period of Treaty Contract How to perform service Whether dispatch overseas representatives, if dispatch, how long do representatives stay? Whether the contracting parties affiliated to the same multinational enterprise? If yes, what is the approval rate? Overall approval rate Agent for applying tax treaty and the ratio of being rejected Chapter 6 Analysis 6.1 Cases explanation Approved case discussion Rejected case discussion 6.2 Samples Observation Observation 1 Observation 2 Observation 3 Observation 4 Chapter 7 Conclusion Appendix | - |
| dc.description.tableofcontents | Abstract Acknowledgement Chapter 1 Introduction Motivation and Purpose Framework Chapter 2 Background of International Tax Treaty 2.1 Principles Source principle vs. Residence principle Nationality Concern 2.2 International double taxation problem 2.3 Necessity of Tax Treaty Chapter 3 Models of Tax Treaty 3.1 Historical Background 3.2 UN Model 2001 vs OECD Model 2000 Permanent establishment Business profits Shipping, inland waterways transport and air transport Associated enterprises Dividends, interest and royalties Capital gains Other income Chapter 4 ROC`s Tax Treaties 4.1 Historical Background 4.2 List of Signed Tax Treaties Dividends, Interest and Royalties Guidelines for the Application of Double Taxation Agreements Chapter 5 Research Analysis 5.1 Research Questions 5.2 Methodology Data Source Time Period Samples 5.3 Sample Descriptive Statistics By Country and its approval rate By Service Category Claimed income category and assessment of claims Valid Period of Treaty Contract How to perform service Whether dispatch overseas representatives, if dispatch, how long do representatives stay? Whether the contracting parties affiliated to the same multinational enterprise? If yes, what is the approval rate? Overall approval rate Agent for applying tax treaty and the ratio of being rejected Chapter 6 Analysis 6.1 Cases explanation Approved case discussion Rejected case discussion 6.2 Samples Observation Observation 1 Observation 2 Observation 3 Observation 4 Chapter 7 Conclusion Appendix | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0092933010 | en_US |
| dc.subject (關鍵詞) | 租稅協定 | zh_TW |
| dc.title (題名) | 台灣租稅協定之探討 | zh_TW |
| dc.type (資料類型) | thesis | en |
| dc.relation.reference (參考文獻) | 鄭正輝譯（1985），租稅條約的研究，財政部財稅人員訓練所。 | zh_TW |
| dc.relation.reference (參考文獻) | 張慶輝，鄭文輝，郭炳伸（1989），所得稅涉外課稅問題之研究(一)，財政部賦稅改革委員會。 | zh_TW |
| dc.relation.reference (參考文獻) | 張慶輝，鄭文輝，郭炳伸（1989），所得稅涉外課稅問題之研究(二)，財政部賦稅改革委員會。 | zh_TW |
| dc.relation.reference (參考文獻) | 何國華，劉興源，羅能清（1989），所得稅涉外課稅問題之研究(五)，財政部賦稅改革委員會。 | zh_TW |
| dc.relation.reference (參考文獻) | Bart Kosters, Asia-Pacific Tax Bulletin, IBFD, Jan. 2004 | zh_TW |
| dc.relation.reference (參考文獻) | Coopers, Lybrand, (1989), issues pertaining to Taxation of International Income of R.O.C. companies, 財政部賦稅改革委員會. | zh_TW |
| dc.relation.reference (參考文獻) | League of Nations, report of the Fiscal Committee to the council on the work of the 5th session of the committee | zh_TW |
| dc.relation.reference (參考文獻) | Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries, United Nations, New York, 2003 | zh_TW |
| dc.relation.reference (參考文獻) | Model Double Taxation Convention on Income and on Capital, OECD, Paris, 1977 | zh_TW |
| dc.relation.reference (參考文獻) | OECD Model Tax Convention on Income and on Capital, Jan. 2003., OECD | zh_TW |
| dc.relation.reference (參考文獻) | OECD commentary on the Model Conventions of 1977 and 1992 (incorporating the change of 1994, 1995, 1997 and 2000) | zh_TW |
| dc.relation.reference (參考文獻) | Singapore Income Tax Act (2004) | zh_TW |
| dc.relation.reference (參考文獻) | Inland Revenue Authority of Singapore, (IRAS) available at www.iras.gov.sg | zh_TW |
| dc.relation.reference (參考文獻) | Internal Revenue Service (IRS) available at www.irs.gov | zh_TW |
| dc.relation.reference (參考文獻) | Organization for Economic Cooperation and Development (OECD) available at www.oecd.org | zh_TW |
| dc.relation.reference (參考文獻) | The United Nations (UN) available at www.un.org | zh_TW |
| dc.relation.reference (參考文獻) | The Department of Taxation, Ministry of Finance, ROC. available at www.dot.gov.tw | zh_TW |
