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..

傳統國際關係研究在討論霸權的相關課題時，多是探索霸權相對權力優勢的消長，認為失去權力優勢的霸權，將難逃新興國家的挑戰，霸權交替萌起於無可避免的霸權戰爭。國關學界依順國際政治是一種權力競爭的思路，多是以物質權力作為評量霸權的基準，相對忽視權威暨治理正當性等因素在構成霸業的作用，進而忽略霸權領導的治理權威，霸權如何維繫霸業的討論，更限縮在有限的強制宰制，忽視正當性對強化霸權統御的作用。 本文試圖檢驗權威在霸權治理過程中所扮演的角色與作用，以..

IR studies on hegemony have paid much attention on the relative decline and uprising of powers, which has constituted the perspective that the factors of uneven-growth will cause the downfall of hegemony and the rising power will replace the old one after the former poses great challenges to the declining hegemon and wins the hegemonic war. Though the term of hegemony has deeply implied the characters of leadership, IR generally defines the hegemony as an international order within which one state constitute her dominance wit..