English  |  正體中文  |  简体中文  |  Items with full text/Total items : 26988/38789
Visitors : 2347669      Online Users : 25
RC Version 4.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Adv. Search
LoginUploadHelpAboutAdminister

Please use this identifier to cite or link to this item: http://ntour.ntou.edu.tw:8080/ir/handle/987654321/13244

Title: 國際法上避免重複課稅法制之研究
A Study on the Legal Regime for the Avoidance of Taxation under International Law
Authors: Jing-Fu Hsu
許景富
Contributors: NTOU:Institute of the Law of the Sea
國立臺灣海洋大學:海洋法律研究所
Keywords: 國際稅收;重複課稅;免稅法;抵免法;稅收饒讓抵免法
International Taxation;Foreign Income Excemption System;Method of Ordinary Credit;Tax Sparing Credit Method
Date: 2004
Issue Date: 2011-06-30T07:16:57Z
Abstract: 摘要 現今的經濟交流模式是朝向全球化的發展,而當一個從事國際經濟的人有了外國所得時,其就必然的須面對「國際重複課稅的問題」。這個問題不僅關係到跨國納稅人,也深深的影響到國際經濟的平衡發展,如果不解決「國際重複課稅的問題」將使人們對從事國際經濟行為感到卻步,所以國際間也就有了「經合組織稅收示範公約」與「聯合國稅收示範公約」的出現,這兩個公約的出現就是為了解決「國際重複課稅的問題」。本文的重點就是在於探討現行國際間採用作為避免國際重複課稅的方法及國際間如何平衡的分配稅收。本文各章要點為:一、國際稅法的基礎概念;二、國際重複徵稅規制原理;三、國際稅務協定;四、外國所得免稅法與外國稅額抵免法;五、稅收饒讓抵免法;六、中華民國之稅收協定-以「中華民國與史瓦濟蘭王國避免所得雙重徵稅及防杜逃稅協定」為例;七、國際租稅競爭;八、結論。 關鍵字:國際稅收、重複課稅、免稅法、抵免法、稅收饒讓抵免法
Abstract The modern economic exchange pattern tends to be globalized, and it comes to the issue of “Double Taxation” when an individual or an entity acquires foreign income. The issue not only influences cross-border tax payers but also impacts the development of international economic balance. If the problem of international double taxation is unsolved, people will hold suspicions toward international economic behaviors. Therefore, Model Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and United Nations Model Double Taxation Convention Between Developed and Developing countries rise among the international community as a solution. These two treaties are trying to manage the problem of “international double taxation”. The article is exploring the international practice of avoiding double taxation and the way how the international community distributes taxation equally and fairly. The following are chapters of this article: Chapter One Introduction to International Tax Law, Chapter Two Theories of International Taxation Regulation, Chapter Three International Tax Agreements, Chapter Four Foreign Income Exemption System and Method of Ordinary Credit, Chapter Five Tax Sparing Credit Method, Chapter Six Taxation of R.O.C-“Agreement for the Avoidance of Double Taxation between Republic of China and Kingdom of Swaziland as an Example”, Chapter Seven International Competition on Taxation and Chapter Eight Conclusion. Keyword:International Taxation、Double Taxation、Foreign Income Exemption System、Method of Ordinary Credit、Tax Sparing Credit Method.
URI: http://ethesys.lib.ntou.edu.tw/cdrfb3/record/#G0M92740003
http://ntour.ntou.edu.tw/ir/handle/987654321/13244
Appears in Collections:[海洋法律研究所] 博碩士論文

Files in This Item:

File Description SizeFormat
index.html0KbHTML166View/Open


All items in NTOUR are protected by copyright, with all rights reserved.

 


著作權政策宣告: 本網站之內容為國立臺灣海洋大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,請合理使用本網站之內容,以尊重著作權人之權益。
網站維護: 海大圖資處 圖書系統組
DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback