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..

民眾政治態度的研究中，政治信任感一直是學者關注的重要主題。本研究以 2004 年總統選舉期間，民眾政治信任感的變化為重點，分析發生在本次總統選舉的「三一九槍擊案」，是否會對於民眾政治信任感產生影響。民眾對選舉過程的程序公正性評估，是否會影響民眾的政治信任感，也是本研究分析的重點。 本研究運用政治大學選舉研究中心在 2004 年選舉前後所進行的定群追蹤研究資料以及在選後執行的訪問資料進行分析，結果發現:民眾在選舉前後，其政治信任感並未產生..

Political trust is an important topic in the field of political attitude research. The focus of this paper is on the changes and continuity in the level of political trust during the 2004 presidential election in Taiwan. We examine the impacts that the controversial March 19 shooting attempt had on political trust. We also explore whether or not evaluations of the procedural fairness of the presidential campaign affect political trust. This study employs panel data collected before and after the 2004 presidential e..