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..

2004年10月，第五屆亞歐會議在越南河內舉行，本屆亞歐會議可以視為歐洲與亞洲兩大區域的結合。亞歐會議雖然確立了「政治對話、經濟合作和文化交流」三大領域的合作關係，但是到目前卻仍然停留在相互對話及磨合的階段，連最初步的雙方共組自由貿易區都無法達成共識; 另外，不論從經濟面向或是政治面向來檢視，亞太地區仍然是東亞國家主要貿易往來的主體，同時亞太地區已經存在著亞太經合會的對話管道，甚至東亞地區的東協加三也正在逐漸成形，成為東北亞與東南亞的主要交流管道，因此，在沒有共同經濟利益的基礎之下，亞歐..

The 5th ASEM took place on October 2004 in Hanoi, Vietnam. Although ASEM is an informal forum, it was one of the most important cross-continental regime. Though the forum establishes the structure of “political dialogue, economical cooperation, and culture interflow”, the process still lodges on dialogues of two sides, even in the free trade area that was co-established, consensus is rare.  In addition, from both political and economical aspect, the Asian-pacific region still is the mainframe of East Asian trades; the A..