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http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69360完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 葛克昌 | |
| dc.contributor.author | Hui-Heng Hong | en |
| dc.contributor.author | 洪慧恆 | zh_TW |
| dc.date.accessioned | 2021-06-17T03:13:45Z | - |
| dc.date.available | 2018-08-21 | |
| dc.date.copyright | 2018-08-21 | |
| dc.date.issued | 2018 | |
| dc.date.submitted | 2018-07-12 | |
| dc.identifier.citation | 參考文獻
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/69360 | - |
| dc.description.abstract | 《國際投資協定》是各國簽訂用以保障投資人及其投資，藉以達到促進跨國投資的協定。各國在透過《國際投資協定》提供保障的同時，會基於不同的考量而不願意給予涉及特定類別事項完整的保障承諾，其中「租稅」即為一常見的類別。在各國簽訂的《國際投資協定》中會以「租稅條款」的形式，將租稅措施排除於協定的適用範圍或是設以其他特殊規範；我國對外簽訂的《國際投資協定》亦非例外。然而，隨著租稅成為對投資人日趨重視的投資障礙，除了避免租稅條款成為投資人保障的漏洞，更應期待租稅條款發揮更積極的功能，調和《國際投資協定》與地主國之租稅法律秩序。
本篇論文爬梳目前國際投資仲裁實務中租稅案件，評析不同實質投資保障條款租稅法制度之間的潛在衝突，以及我國及他國目前租稅條款的規範方式，整理出租稅條款不足之處，並從國際法上對租稅的理解以及租稅法的基礎理論匯流出共同承認的價值，以對我國既有的租稅條款提供建議，讓租稅條款的功能更加多元、適用上更加明確，成為國際投資法與國內稅法衡平的橋樑。 | zh_TW |
| dc.description.abstract | International Investment Treaties (IIAs) are treaties aimed at protecting investors and their investment in order to promote investment among countries. While contracting parties provide investment protection, they might be unwilling to commit full protection in certain categories of matters, including Taxation. Among the IIAs signed by different countries, there are taxation clauses included in order to carve out the taxation measures from the IIAs’ coverage or treat them differently. And the IIAs signed by Taiwan is no exception. However, as investors starting to pay more attention to taxation as an investment barrier, except for not making the taxation clauses into a loophole for investor protection, the taxation clauses are expected to play a heavier role to reconcile the IIAs and domestic tax laws.
After cataloging and categorizing the taxation-related cases under international investment arbitration, this dissertation comments on the potential conflicts between substantive clauses in IIAs and domestic taxation laws and the taxation clause in IIAs to sort out the deficiencies in the current taxation clauses. With the value shared by both international law and fundamental taxation theory, it is more possible to provide useful advice to policymakers, and improve the current taxation clauses to balance the interest under international investment law and domestic taxation law. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T03:13:45Z (GMT). No. of bitstreams: 1 ntu-107-R03a21073-1.pdf: 2712953 bytes, checksum: 41f4f3473f52777a03c99a92e973fccd (MD5) Previous issue date: 2018 | en |
| dc.description.tableofcontents | 謝辭 i
摘要 iii Abstract iv 簡目 v 詳細目錄 vii 圖表目錄 xi 第一章 緒論 1 第一節 研究動機與問題意識 1 第二節 研究範圍及界限 4 第三節 論述架構 5 第四節 名詞概念 6 第二章 租稅措施於國際投資仲裁實務中之詮釋 12 第一節 禁止歧視待遇條款適用於租稅案件之重新詮釋 12 第二節 公平公正待遇條款適用於租稅案件之重新詮釋 24 第三節 徵收條款適用於租稅案件之重新詮釋 37 第四節 小結 55 第三章 《國際投資協定》租稅條款之梳理 59 第一節 《國際投資協定》租稅條款的規範樣態 59 第二節 租稅條款規範樣態之潛在爭議 73 第三節 小結 80 第四章 《國際投資協定》租稅條款的再建構 84 第一節 租稅條款的新意義 84 第二節 租稅條款的外層界線 90 第三節 租稅條款的內層界線 112 第五章 總結 134 參考文獻 138 中文文獻 138 外文文獻 143 | |
| dc.language.iso | zh-TW | |
| dc.title | 論《國際投資協定》與租稅法律秩序的調和—租稅條款的再建構 | zh_TW |
| dc.title | Reconciling the International Investment Agreement with the Domestic Tax Laws Through Restructuring the Taxation Clause in International Investment Agreement | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 106-2 | |
| dc.description.degree | 碩士 | |
| dc.contributor.coadvisor | 鍾騏 | |
| dc.contributor.oralexamcommittee | 林彩瑜,陳清秀 | |
| dc.subject.keyword | 租稅條款,租稅措施,稅捐事務,規制權,除外條款, | zh_TW |
| dc.subject.keyword | Taxation Clause,Taxation Measure,Tax Matter,Right to Regulate,carve-out clause, | en |
| dc.relation.page | 156 | |
| dc.identifier.doi | 10.6342/NTU201801442 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2018-07-12 | |
| dc.contributor.author-college | 法律學院 | zh_TW |
| dc.contributor.author-dept | 法律學研究所 | zh_TW |
| 顯示於系所單位： | 法律學系 | |
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