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..

國際關係理論是與現實的國際政治高度聯結的，此一現象在當今表現地極為明顯。美國與中國的戰略競爭召喚著能夠掌握與回應現況的國關理論，其中尤以「權力轉移」和「歷史與國關」兩類文獻最具有解釋力與發展性。本文從權力轉移理論的核心論點與適用的範圍條件切入，接著聚焦於此一理論的兩個關鍵變項：權力差距與挑戰者對現狀的滿意程度，並延伸到戰爭的爆發條件與對理論的挑戰，最後是討論崛起國與支配性強權的新興理論框架。在這一部份又分為三個部分：崛起國對支配性強權的策略選擇、支配型強權對於崛起國的策略選擇，和崛起國與..

International relations theories are always closely connected to real world international politics. This connection between theory and reality is particularly pronounced in today’s world. The strategic competition between the US and the PRC stimulates IR theories that can grasp and respond to the international reality. Among those the “Power Transition Theory” and “History and IR approach” are of the greatest explanatory potential. This paper begins with the core arguments and applications of the power transiti..

2007-08 年爆發全球金融危機後，美聯準會(Fed)實施三輪的量化寬鬆貨幣(QE)政策以支持金融穩定與刺激經濟成長。Fed 的 QE 政策導致美元貶值，這意味持有過半美國債券作為儲備貨幣之外國官方機構(Foreign Official Institutions, FOIs)，其國債部位將產生巨大之資本損失。強調新自由主義世界秩序重要性之國際政治經濟學文獻，在論述金融全球化時指出， Fed 的銀行紓困計畫對其他經濟體形成非意圖性之資本流動的外溢效果。藉由 ..

In the wake of the global financial crisis that struck the world in 2007- 08, the U.S. Federal Reserve(the Fed)has undertaken three rounds of quantitative easing(QE)in an effort to sustain financial stability and stimulate economic growth. However, the Fed’s QE policy inevitably resulted in dollar depreciation, which means a huge capital loss for foreign official institutions ( FOIs ) since FOIs hold more than half of the outstanding stock of U.S. Treasury securities as official reserve holdings. Existing International ..

Benjamin J. Cohen 和 Eric. Helleiner 對貨幣權力進行概念論述，但欠缺具體操作指標，學者趙文志依 Cohen 貨幣權力理論中的延遲權力與轉移權力，提出延遲權力中有中、美兩國外匯儲備量、國債發行規模的借貸能力，轉移權力以貿易占 GDP 比值的開放程度，共三項具體指標，指出美國開放度比中國低、但美元流動性與借貸能力高於中國，說明美國對中國有貨幣權力，但該文無法說明中國外匯存底和貿易開放程度都高於美國，但為何是美國擁有貨幣權力，顯然..

Although Benjamin J. Cohen and Eric Helleiner have developed narratives on Monetary Power, there is no clear operational definition of the term. Based on Cohen’s discussion of the power of delay and the power of transfer, Chou Wen-Chi came up with three criteria to measure Monetary Power: foreign reserve, outstanding national debt, and percentage of trade in GDP. Using these criteria, he pointed out that although the US is less trade- dependent, liquidity of US Dollar and borrowing ability of the US are both higher. Thu..

要探究國際關係建構主義理論的學術貢獻與影響，實有必要回歸到其肇 始之初的系絡，即是 Nicholas Onuf 與 Friedrich Kratochwil 的學術生涯發展之 中，由於 Onuf 和 Kratochwil 所受的國際法與國際關係學術訓練，致使他們 致力於以社會理論連結國際關係理論與國際法。國際關係建構主義理論也就 是肇始於他們兩人的此連結當中，進而逐漸擴展成為國際關係重要的理論或 研究途徑。 本文的主旨在比較分析 Onu..

To explore contributions and influences of constructivism, we should trace back to the career developments of Nicholas Onuf and Friedrich Kratochwil. Due to their trainings of International Law ( IL ) and International Relations(IR), they have focused on linking IR and IL with constructivism as a social theory. Constructivism originated from this linkage and had become an important theory or approach in IR. This article comparatively explores the way of linking IR and IL with social theory(constructivism)in Onuf&rs..