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    题名: 論OECD全球反稅基侵蝕規則相關措施在國際投資法下之適法性
    Legality of Selected Measures in OECD Global Anti-Base Erosion Rules Under International Investment Law
    作者: 蔡昀庭
    Tsai, Yun-Ting
    贡献者: 楊培侃
    Yang, Pei-kan
    蔡昀庭
    Tsai, Yun-Ting
    关键词: 全球反稅基侵蝕規則
    國際投資仲裁
    管轄權
    投資保護條款
    GloBE Rules
    International Investment Arbitration
    Jurisdiction
    Investment Protection Clauses
    日期: 2025
    上传时间: 2025-10-02 11:01:20 (UTC+8)
    摘要: 隨著全球化與數位經濟發展，跨國企業經營與盈利模式趨向全球化，雖促進產業與經濟成長，亦加劇稅基侵蝕與利潤移轉。為因應數位時代國際稅收分配挑戰，OECD提出全球反稅基侵蝕規則（GloBE），要求大型跨國集團適用至少15%有效稅率，並以補充稅確保最低課稅。各國陸續將此制度納入國內法，並調整稅制與優惠政策。
    本文探討GloBE規則相關租稅措施於國際投資法下之適法性，並自程序與實體面分析其進入投資人對地主國爭端解決機制（ISDS）之條件與風險。程序面爭議主要集中於「投資」與「投資人」定義，以及租稅除外條款的適用範圍。若投資協定未明文排除間接投資保護，間接持股股東具投資人資格；地主國境內企業如具外國籍，或雖具地主國國籍但受外國控制，亦可作為投資人。由於GloBE措施屬租稅措施，仍須檢視協定是否設有租稅除外條款及其範圍。惟多數現行IIAs並未納入此條款，仲裁庭在多數情況下仍對GloBE規則相關措施具管轄權。在實體面，課徵補充稅、取消或削減租稅優惠、或提高公司稅率，可能違反公平與公正待遇、禁止歧視待遇及徵收條款之違反，特別是在地主國已作具體承諾、對外國投資人造成較不利待遇，或對投資價值產生實質剝奪時。然而，多數案件中仲裁庭普遍將公共目的納入衡量，因此若地主國能證明其係基於善意，為防止稅基侵蝕與維護課稅權而採行GloBE措施，則較不易被認定違反。
    本文認為，雖GloBE措施存在IIA爭端風險，但因其制度設計，投資人提起仲裁之實益有限。國家與外國投資人可透過重新談判，以非降低有效稅率之政策取代原優惠，兼顧稅收與投資誘因。中長期應推動IIA改革與稅投政策協調，以促進國際投資法與國際稅制改革之相容性與穩定性。
    With globalization and digitalization, multinational enterprises have increasingly adopted global business models, intensifying issues of base erosion and profit shifting. To tackle these challenges, the OECD introduced the Global Anti-Base Erosion (GloBE) rules, setting a minimum effective tax rate of 15% for large multinational groups. Many countries have since incorporated these rules into domestic law, adjusting tax systems and incentives accordingly. This article explores the legality of GloBE related measures under international investment law, focusing on procedural and substantive aspects. Procedurally, key issues include definitions of “investment” and “investor,” and the scope of tax carve-out clauses. Where IIAs do not explicitly exclude indirect investments, indirect shareholders may qualify as investors. Enterprises located in the host state but foreign-controlled may also qualify. Since GloBE measures are tax-related, it is important to assess whether IIAs include tax carve-out provisions; however, most lack such clauses, allowing tribunals to assert jurisdiction over GloBE related disputes. Substantively, imposing top-up taxes, reducing incentives, or raising corporate tax rates may risk violating fair and equitable treatment, non-discrimination, or expropriation protections. Yet, tribunals generally consider public policy objectives behind such measures, making breaches less likely if states act in good faith to prevent base erosion and protect taxing rights. The article concludes that although dispute risks exist, GloBE rules’design limits incentives for arbitration. Renegotiation of incentives and reforms promoting alignment between investment law and tax policy are recommended.
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    描述: 碩士
    國立政治大學
    國際經營與貿易學系
    111351044
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