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政大典藏 > College of Commerce > Department of Finance > Theses > Item 140.119/87734

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/87734

Title:	我國採行視同已納稅額扣抵之研究
Authors:	陳國宗
Contributors:	林世銘陳國宗
Keywords:	納稅額抵扣兩稅合一制
Date:	1996
Issue Date:	2016-04-28 16:03:43 (UTC+8)
Abstract:	近年來在各國經濟邁入國際化、自由化趨勢下，赴外投資者面臨所得來源國及居住地國之稅制，產生重複課稅問題。各國政府為維護租稅公平，消弭重複課稅及防杜逃稅現象，紛紛進行避免所得稅雙重課稅協定之磋商，規定雙方課稅管轄權之歸屬，建立國際間課稅行為法則。然而，低度開發或開發中國家為引進外資、促進經濟發展，於其國內相關法律中訂定租稅獎勵及減免規定；而且該等國家為落實租稅優惠，常在磋商國際租稅協定時提出協定中納入視同已納稅額扣抵(tax sparing)條款之要求，但該條款可能破壞投資國對於資本輸出中立課稅之原則，而產生租稅協定談判之爭議。因此，該條款在協定磋商中佔有舉足輕重之地位。
Description:	碩士國立政治大學財政學系 83255021
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002002370
Data Type:	thesis
Appears in Collections:	[Department of Finance] Theses

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