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..

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..