由於提供數位經濟服務的跨國公司不須在市場國建立恆久據點，導致利潤來源地政府無法適用傳統的常設機構原則進行課稅。面對此項國際稅收分配的挑戰，經濟暨合作發展組織（Organisation for Economic Cooperation and Development, OECD）在2013年公告「防止稅基侵蝕與利潤移轉計畫」 （BEPS），試圖建立一致的課稅替代方案。然而，部分國家後續卻自行開徵數位服務稅，美國川普政府對這些國家威脅使用301條款並發起關稅報復，直到2021年美國拜登政府支..

Host countries cannot tax digital multinational corporations (MNCs) based on the traditional permanent establishment principle because digital services are intangible. To address this challenge, the Organisation for Economic Cooperation and Development (OECD) initiated the “Base Erosion and Profit Shifting” (BEPS) multilateral regime in 2013. Nonetheless, several host countries hunting for revenue unilaterally adopted digital service taxes, and the US Trump administration responded with Section 301 tariff retaliation from 2019 t..

美中貿易戰宣告了兩國在國際政治的競爭局勢正式展開，2019年後的疫情更形加劇了兩國彼此的競爭關係。然而，美中對立下新冷戰的政治兩極化一定會造成國際貿易關係的兩極化嗎？世界各國真的會各自歸隊，在美國與中國之間擇一而處，形成兩極對立的局勢嗎？還是口頭上與行為上有差異，仍然依照國家自身的利益分別和美國和中國進行實質上的往來。本文即探討這個問題，比較疫情前後，國際貿易局勢的變化到底是趨向兩極化還是非兩極化。本文認為，新冷戰的局勢下，美中對立造成的政治兩極化無法避免，但政治兩極化不等於貿易關係兩極..

The U.S.-China trade war indicates a confrontation between the U.S. and China, and the pandemic problem since 2019 deteriorates the confrontation. However, will political polarization due to the new cold war between the U.S. and China lead to economic polarization? Do countries in the whole world choose their own sides between the U.S. and China, establishing two blocs and competing? Or countries in the whole world behave inconsistently in terms of verbal promises and practical actions. National interest is still their benchmark to have sub..

能源憲章條約於1998年生效，目前有54個簽署方，大部分位於歐洲與中亞地區。其目的為保障外國投資人免受地主國不當之管制或政治干預，包括訴諸投資人與地主國爭端解決機制之途徑。2018年啟動該條約之現代化談判，歷經約五年談判後，2022年6月24日能源憲章大會通過原則性協議，完成ECT之修正內容。雖然談判結果未將化石燃料投資排除於保障範圍之外，不過該條約現代化所帶來之實質性改變仍有所進展。儘管如此，部分歐盟會員國宣布退出能源憲章條約，歐盟執委會亦隨之展開協調歐盟及其會員國退出該條約。根據該條..

The Energy Charter Treaty (ECT) came into force in 1998 and is currently signed by 54 countries, mostly in Europe and Central Asia. Its purpose is to protect foreign investments from regulatory or political interferences of host State, including through investor-State dispute settlement mechanism (ISDS). A negotiation to modernize the agreement was launched in 2018. On 24 June 2022, after five years of negotiations, the Energy Charter Conference Member States reached an Agreement in Principle regarding revisions to the ECT. Despite a crushin..

過去幾年來，民粹與右翼的政治勢力在許多民主國家持續成長，尤其是歐洲地區。以德國為例，「德國另類選擇黨」（AfD）以反歐盟、反移民政策為代表，並且在2017年聯邦眾議院選舉中，一口氣以12.6%的得票率拿下94席成為第三大黨，也是最大的在野黨。後續在2021年的選舉中， AfD拿下10.3%的選票，維持一定的影響力。在當前右翼、民粹的政治勢力對民主形成的挑戰中，社群媒體中的臉書成為一個重要的工具性角色。在臉書的經營策略上，右翼、民粹的政黨往往以聳動、煽動的言語攻擊既有的體制與主流政黨，激化..

In the past few years, the right-wing populist parties are rising in many democracies especially in Europe. In Germany, the Alternative für Deutschland (AfD) is known for its opposition to the EU and immigration policy of Germany. AfD has won 94 seats (12.6%) in the 2017 German Federal Election and became the third largest party as well as the largest opposition party. In the 2021 Federal Election, AfD still won 10.3% of the vote and 83 seats. In this wave of populist forces on democracy, social media plays an important role. In terms ..

本研究從民眾認知外在威脅的觀點，分析其在2020年的總統選舉中，如何影響其投票行為。在2019年的年初，中國國家主席習近平提出「一國兩制，台灣方案」之後，蔡英文總統給予強力的回應，伴隨同年六月間香港升高的「反送中運動」，讓中華民國會不會因為中國大陸的威脅而消失的「亡國感」發酵，成為影響2020年選舉的重要關鍵。 本研究運用在2020年的選舉前後執行的定群追蹤調查，分析民眾是否具有「亡國感」的感受。我們發現，擔心因為被中國大陸統一而讓中華民國消失的民眾比較較高，超過五成一。我們進一..

From the perspective of possible external threat, this study analyzes how voters’ perceptions of external threat might affect their vote choice in the 2020 Presidential election in Taiwan. After Chinese President Xi Jinping proposed the ‘one country, two systems’ Taiwan formula” in January of 2019, President Tsai Ing-wen gave a strong response. Along with the “Anti-Extradition Movement” in Hong Kong in June of the same year, the “sense of national subjugation (wangguo gan)” fermented by the pos..