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搜尋結果 : 和"霸權穩定"有關的資料, 共有6筆
霸權妥協:解析各國為何遵循數位服務稅多邊建制
A Hegemon’s Compromise: Explaining States’ Compliance with the Multilateral Digital Service Tax Regime
蘇翊豪 (Yi-hao Su)
63卷1期(2024/03/01)

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..

東亞朝貢體系的實驗檢證:朝鮮的案例研究1618-1637
An Empirical Assessment of the East Asian Tribute System: A Case Study of Korea 1618-1637
楊仕樂(Shih-Yueh Yang)
56卷1期(2017/03/01)

近 400 年來的歐洲,是主權國家平等的「西發里亞體系」,以權力平衡維繫國際秩序;近 600 年以來的東亞,則是中國為天朝而四方小國臣服的「朝貢體系」,是上下層級的國際秩序。為何會有「朝貢體系」?它為何能運作?從現實主義式的觀點來看,「朝貢體系」只是一個包裝過的權力政治,骨子裡仍是物質上的利害與效益計算,中國霸權之下區域國家抵抗無望,不得不臣服。但是,從建構主義式的觀點來看,之所以會有「朝貢體系」的國際秩序,並不只是因為中國的強大,也是因為區域國家認同中國的..

For nearly four centuries, Europe had the so-called Westphalian System of sovereign states, in which balance of power was the basis of international order. In contrast, for nearly six centuries, East Asia had the so-called “tribute system,” a hierarchical order where China was the supreme leader. Why? From a realist perspective, the tribute system was just a wrapper over power politics based on material calculations of interest and benefit: East Asian countries had no choice but submission to China’s hegemon..

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