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搜尋結果 : 和"state"有關的資料, 共有130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..

論能源憲章條約之現代化與原則性協議
On the Modernization of the Energy Charter Treaty and the Agreement in Principle
李貴英
62卷4期(2023/12/01)

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..

政治經濟發展:台灣與東亞國家經驗的檢視
Political and Economic Development: Investigating the Experiences in Taiwan and the East Asia
吳親恩(Chin-En Wu)林奕孜(Yi-Tzu Lin)
62卷2期(2023/06/01)

本文回顧近年來政治經濟發展的研究。文中處理兩個主要的議題,第一個是國家在經濟發展中的角色,包括產業政策以及經濟自由化政策。產業政策部分討論贏家挑選政策、產業政策實踐上的差異、技術官僚與統治者之間的關係、影響發展途徑選擇的結構性因素,以及近年來發展型國家的轉型。其次,發展國家論的著重在工業政策,對經濟自由化政策常以經濟發展的另一種選項視之。本文討論國家如何交互使用這兩項政策,另外也分析影響經濟改革推動的制度與結構性因素。挑選贏家的過程中需將資源分配到最有潛力的部門,經濟自由化改革也需移除壟..

We review two important topics in the field of political and economic development. We discuss how states employ industrial policies and economic liberalization to promote economic development. Within the industrial policy framework, we delve into the issues of choosing winners, difference in industrial policy implementations, the relationship between technocracy and the rulers, structural factors that affect industrial policy choices, and the transformations of developmental states in recent years. Secondly, the debates surrounding developm..

國際政治經濟學研究現況與未來展望
Studies in International Political Economy in Taiwan: Retrospect and Prospect
邱明斌(Eric M.P. Chiu)林宬葦(Cheng Wei Lin)
62卷1期(2023/03/01)

本文探討台灣國際政治經濟學領域自2010年至2021年之間的發展情況。針對國內的TSSCI期刊、科技部計畫、學位論文和專書之中與國際政治經濟學相關研究者進行資料蒐集,並藉由描述性統計方法呈現研究議題與研究方法的分布情況。除此之外,本文亦比較國內國際政治經濟學研究成果與美國國際政治經濟學會年會文章在研究議題與研究方法上的差異。本研究分析顯示,國內國際政治經濟學研究與美國國際政治經濟學會年會文章同樣關注議題為國際貿易、國際貨幣與金融和經濟投資與援助。然而相較之下,國內研究較缺乏人口遷徙、全球..

This paper attempts to provide an overview of Taiwan's International Political Economy (IPE) studies from 2010-2021. We collect the data from Taiwanese academic materials, including Taiwan Social Sciences Citation Index (TSSCI) journals, Ministry of Science and Technology projects, theses and dissertations, and scholarly books. We rely on descriptive statistics analysis to present the distribution of research subjects and methods in each academic material. In addition, we also compare the analytical results of Taiwanese IPE studies with..

概念化逐霸國家行為: 戰國時代秦國逐霸過程的啟示
Conceptualizing Aspiring Hegemon’s Behavior: Inspirations from Qin’s Hegemony-Quest Process in the Warring States Period
陳欣之(Hsin-Chih Chen)
61卷4期(2022/12/01)

現有國際關係對於霸權的已有論述,大多試圖描述國際體系出現逐霸國家的原因,卻少有探索逐霸國家的行為策略,對於逐霸國家如何克服各種挑戰,組建層級霸權秩序,尚未提出具體的分析模型。本文擬填補逐霸理論空白,概念化逐霸國家行為,提出逐霸分析架構,觀察逐霸國家在逐霸過程中如何克服競逐資格,地位汰除,以及新層級秩序組建的三大挑戰。戰國時代秦國先後淘汰魏國、楚國與齊國等逐霸競爭對手的歷程,是本文的研究樣本。公元前356年秦孝公變法改革,秦國強固內部統治權威,運用內部權力成長途徑(Internal Pow..

Existing International Relations Studies’ arguments on the hegemony are mostly satisfied with describing the birth of hegemon in the international system, but rarely explored its behavior and strategies for obtaining the supreme status of hegemony. There is no specific research framework for exploring how the aspiring hegemon overcomes challenges and establishes a hierarchical hegemonic order in the international society. This paper intends to fill the theoretical gap of hegemony studies, conceptualizes aspiring hegemon’s behavi..

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