在國際金融蓬勃發展的現況下，國際間的租稅協定與租稅政策如何吸引投資者進行外國證券投資，為各國促進國際金融與經濟的發展的重要議題。本研究探討的問題為國際間的租稅協定與個別國家的租稅改革是否影響投資人在進行外國證券投資的投資決策。 本研究以中國為例，探討於2008年中國實施新企業所得稅法後，與中國簽有租稅協定國之境外投資人，是否因其適用的股利所得稅率較非租稅協定國低，而有較大誘因與動機增加其對中國的外國證券投資金額。而實證結果顯示，於中國2008年的租稅改革後，與中國簽有租稅協定國的境外投資人明顯增加其對中國的外國證券投資額。此結果證明，租稅協定與租稅政策對外國證券投資者的投資之決策有其影響力。 / Since Global Financial has grown rapidly, how countries develop their financial markets and economics by abstract foreign portfolio investment (FPI) through international tax treaty and tax policy has become an important issue. And this study examines the relationship between tax treaty and tax reform to FPI, in order to see how taxation effects foreign investors’ investment decisions. This study derives the hypothesis that Enterprise Income Tax Law of the People’s Republic of China of 2008 should lead to a portfolio reallocation by foreign investors toward equities in tax-favored countries. An analysis that compares foreign equity holdings in treaty and un-treaty countries with China finds a substantial portfolio reallocation toward the former. The empirical results of the study indicates that after the tax reform of 2008 in china, treaty countries have more incentive than un-treaty countries to increase their FPI toward equities due to their lower dividends tax rates. And this result suggests that tax treaty and tax reform have an impact on FPI investors’ decisions.

2002年第一屆東協─印度高峰會上，印度、東協雙方同意啟動AIFTA談判，至今雙方已於2003、2009、2013年分別簽署AIFTA的架構協定、貨品貿易協定以及服務業貿易暨投資協定。本研究的主旨便在於探討AIFTA之源起、發展過程與現況，並展望其未來，進而印證以下論點：AIFTA的成立與發展受到多重因素的驅動，但透過對於AIFTA成立源起、談判過程與成果的討論可以發現，成立至今，儘管關注AIFTA所蘊含的經濟利得與損失，政治、策略性考量的影響力多次超越經濟考量，在關鍵時刻成為驅動AIFTA發展進程的首要考量、決定性因素。 在緒論之後，本研究首先分別檢視驅動印度、東協同意成立AIFTA的多重考量，並試圖對其相對影響力進行分析，最後發現印度、東協對於彼此戰略重要性的認知是驅動AIFTA成立的首要因素，而非經濟吸引力。其次，對於東協─印度經貿關係稍作說明，進一步了解影響AIFTA談判的經濟因素。再次，檢視AIFTA的制度性發展，並從談判過程、成果內涵、經濟效果、戰略效應等面向加以分析，然後發現，其談判之所以達成並非因為雙方之經濟利益出現合致，而是基於對外部情勢的策略性回應。而經濟、戰略效應的分析結果也與之形成呼應。最後則總結研究發現並對未來研究提出建議。 / At the First ASEAN-India Summit held in 2002, ASEAN and India agreed to launch the negotiation of AIFTA. Then the AIFTA Framework Agreement, Agreement on Trade in Goods and the Agreement on Trade in Service and Investment were inked in 2003, 2009 and 2013 respectively. The thesis aims at discussing the origin, development and outcome of AIFTA and argues that among the multiple factors, the political and strategic considerations overrode the economic ones, consequently becoming the primary consideration and decisive factor at the critical moments of AIFTA’s development. The thesis composes six chapters. Chapter 1 is the Introduction. Chapter 2 and 3 analyze the considerations that drove India and ASEAN to form AIFTA, and try to evaluate the relative importance of these considerations. The argument here is that the primary consideration that drove India and ASEAN to form AIFTA is their perceived strategic importance to each other rather than economic attractiveness. Chapter 4 is an overview on ASEAN-India bilateral economic relations, which helps to understand the economic factors influencing the AIFTA’s development further. Chapter 5 examines the overall institutional development of AIFTA, the analyses on its negotiation process, outcomes, economic effects and strategic implications included. The finding here is that during the negotiation process, the political and strategic reaction to external situations rather than the convergence of economic interest led to the completion of AIFTA negotiation. The analysis on economic and strategic effects exemplifies the above arguments. Chapter 6 sums up the research findings of the thesis and makes several suggestions for the further research.

金融危機後，東協尋求進一步區域經濟合作，中國大陸有爭逐區域霸權的思維，提供市場及其他公共財予東協，兩者開展合作；而日本憂慮中國大陸崛起，也積極與東協合作，但是多邊制度甚至一開放的東亞區域經濟建制對日本有利，不過欲保持自身自主性的東協及欲排除其美國於東亞勢力的中國大陸並不贊成。中國大陸也認知到區域內需中日共存與合作；日本雖欲建立制度領導，但仍遭遇東協與中國大陸之疑慮，況又有來自國內保守壓力；但是東協透過集體與中國大陸簽訂「自由貿易協定」，再由東協成員國個別與日本簽訂自由貿易協定的方式，尋求東亞經濟合作，使得東亞區域雖無一正式化經濟合作制度，但彼此卻已展開實質經濟合作，本論文將要探討在這過程中，東協國家如何彈性地避開爭議又獲得東亞地區實質合作的進展。 / After the financial crisis, ASEAN sought for further regional economic cooperation. China bearing the thought to pursue becoming the regional hegemony provides ASEAN with public goods and ASEAN started to cooperate with China. And Japan who was worried about the rise of China began to cooperate with ASEAN actively. But the multilateral regime, or a open-end East Asia regional economic regime is more beneficial to Japan. ASEAN who wants to keep their self-autonomy and China who has a strong wish to exclude the U.S. influence form East Asia do not approve to build the multilateral economic system in East Asia. China recognizes that China and Japan must work economically together and co-exist in East Asia. Although Japan who needs to handle the doubts of ASEAN and China hopes to build a system and to lead the economic cooperation within the region, Japan encounters the conservative power domestically. ASEAN who looks for the economic cooperation in East Asia by concluding the Free Trade Agreement with China collectively and Japan individually to make real economical cooperation in East Asia. This paper is going to discuss how does ASEAN flexibly avoid the disputes and achieve real economic cooperation progress during the economic cooperation process.

國際經濟的發展已從傳統的撤除邊界措施演變至以國際競爭為重心的市場開放。「市場可競爭性」的政策理論顯出貿易政策與競爭政策之衝突，為後鳥拉圭回合時期全球市場亟須面對的重要議題，尤以反傾銷法為然。 本論文旨在以競爭法之角度，探討反傾銷法與競爭法之互動關係與其調和之道。首先，反傾銷法的正當性基礎將自經濟學、法律學及政策面的層次予以檢視。其次，反傾銷措施的反競爭效果及其與反托拉斯法的緊張關係為論述重點。再者，反傾銷程序對競爭因素之考量、區域性貿易協定以競爭法取代反傾銷法之實證及多邊貿易體系下的整合方案，皆將依序加以分析與評估。末則就我國反傾銷法與公平交易法之調和及反傾銷政策之定位提出個人建議。

Abstract Business opportunities generated through free trade agreements with Central America By Silvia Villalobos This thesis looks to introduce Central America as a strategic ally for Taiwan at a business level, and a suitable and profitable place for investment. These positive characteristics have been enhanced by the free trade agreements signed or currently being negotiated, and as such, we will endeavor to introduce these FTAs affecting investments in the Central American region, such as CAFTA and FTAA, and will try to dwell on the opportunities derived thereof for Taiwanese business to expand their scope in this market. We will talk about the Central American countries, their relationship with Taiwan, and China’s increasing role in the region. Special mention will be given previous Asian investments in the isthmus, their focus, objectives, and analyze the results of their initiatives as support for our theory that links between Asia and Central America are growing and that this is a good place for investment. Finally, we will attempt to predict what areas would be most profitable for Taiwanese investors and business people. In terms of the research method and data sources, primary sources were news and magazine articles from prestigious publications, as well as books on general international trade, as this issue is rather fresh and, as a matter of fact, most of the treaties are barely into effect or still being negotiated.

環保投資往往造成廠商成本負擔之增加，若缺乏政府管制或經濟誘因，廠商極有可能降低環保方面的投資，導致自然環境的污染及社會外部成本之發生，故透過公共環保政策之適度介入，似乎是不得不存在之必要手段。而本文所欲探討的環保補貼政策，即是存有多元見解及爭議之一種經濟誘因工具。 本文先介紹環保補貼之範圍、定義與各國適用之情形，並採用文獻回顧之方式，整理各學者對政府獎勵企業污染防治措施之爭議，以瞭解環保補貼對環境保護或全球整體經濟的影響。 肯定環保補貼對經濟發展及環境保護有正面的效果之後，接著討論環保補貼與SCM協定中「禁止性補貼」、「可控訴補貼」及「不可控訴補貼」類型間之關係，並探討當「不可控訴補貼」類型所依據之SCM協定相關規定停止適用後目前之定位，同時提出環保補貼於SCM協定下合法規避他國控訴之方式。 本文最後檢驗與分析我國之環保補貼於SCM協定下之適法性，並對我國環保補貼政策未來之發展與方向提出建議。 / The use of subsidies as environmental policy instruments has increased in recent years since firms usually aren’t willing to pay for the expense of pollution prevention and control. Environmental subsidies involving financial support by the government, as an economical incentive approach, are deemed to be important and effective by many researchers. However, it still remains controversial because some researchers argue that government intervention would always result in resources distortion and economic inefficiency. Therefore, this thesis focuses on subsidies with a positive impact on the environment and aims to discuss their utility and compatibility with relevant WTO covered agreements, especially the Agreement on Subsidies and Countervailing Measure (the SCM Agreement). The thesis first introduces the definition, scope and practice of environmental subsidies, and, by using literature review, presents several studies on the environmental and economic impact of environmental subsidies. The thesis then discusses the relevant regulations under the SCM Agreement framework and finds that environmental subsidies may be categorized as more than one type, ie non-actionable subsidy, of subsidies under the SCM Agreement. Furthermore, the thesis also analyzes how environmental subsidies can be designed in a way that complies with the SCM Agreement, thus avoiding the risk of being challenged under the WTO by other WTO Members. Finally, the thesis examines various types of environmental subsidies provided by Taiwanese government to understand whether they are consistent with the regulations of the SCM Agreement. Suggestions based on this research are put forward at the end of the thesis.

目前對於新巴塞爾協定的內部評量法，相關機構與學者都有進行研究，也發展出眾多不同的信用風險模型，但是對於金融機構而言如何分析各階段所需要的資訊，並透過資訊科技彈性的選擇相關方法，在眾多方法中尋找出真正符合銀行內部需求的評估模型，並且在授信的過程中將許多分散在不同資訊系統的資訊藉由一個有效的資訊架構，適時的提供給主管人員作為評估審核的決策依據，以及控管流程的進行，最後更進一步的計提資本，以符合新巴塞爾協定的規範，是目前金融機構最重要的課題。 因此本研究發展一套服務導向架構的系統平台，將符合新巴塞爾規範下信用風險模型使用的過程與方法以網路服務的方式模組化，銀行可以藉由系統平台所提供的流程架構，搜尋符合新巴塞爾協定的信用風險模型並加以測試與使用。本研究並以一般銀行企業貸款的流程為基礎，提出一個資訊架構來建構銀行企業貸款控管流程，並建置一套企業線上貸款雛型系統，將授信人員所需資訊，透過系統化的方式呈現出來以作為決策的參考，並透過信用風險模組計算其違約機率，最後計算此貸款所需計提的資本，以符合新巴塞爾協定規範。 / Several related institutes and scholars have been researched and developed various credit risk models based on the internal ratings based approach of New Basel Capital Accord. However, for finance corporations, how to analyze the information required for every stage, select relevant methods flexibly through information technology, find manners that really match the evaluation model required for banks, then provide managers the estimative examine to stand on decision properly by establishing an effective information construction from scattered different information system during trust. Furthermore, proposing the capital to fit New Basel Capital Accord is the most important issue for finance corporations. Therefore, this research develops a systematic platform based on Service-Oriented Architecture (SOA) and modulates the processes and methods used for credit risk models that match New Basel Capital Accord by Web Services; thus, banks can test and use the credit risk model that matches New Basel Capital Accord by searching the process framework provided by systematic platform. This research is also based on the loan procedure of general corporate lending and proposes a systematic framework to build up the control process for corporate lending. Moreover, by establishing a system for online corporate lending, the information required for trustees can be presented as indications of decision through systematization, and calculates the proposed capital required for the loan by counting the default probability via credit risk model to fit New Basel Capital Accord.

公元一九四一年十二月，中美兩國，雖然由於珍珠港事變而成為並肩作戰的國家，但 是對於亞洲太平洋地區的共同戰略，美國的反應，遠不及中國積極。美國由於先德後 日的基本戰略，除了繼續對華提供租借物資與空軍方面的援助，在聯合國宣言中提攜 中國名列四強之一，選派史迪威中將來華擔任中國戰區盟軍最高統帥蔣委員長的參謀 長暨本戰區美軍司令，並無條件給予五億美元的貸款外，美國既未娑遣陸軍來華協同 作戰，也不曾運送大量物資援助中國。 就在美英這種重歐輕亞的態度下，緬甸終於一九四二年五月淪陷，中外唯一陸上交通 線滇緬路亦隨之斷絕。中國抗戰形勢，遂更加困難，且種下日後中美爭執的一大根源 。 一九四三年二月至六月間，蔣夫人的訪問美國白宮、國會及其主要城市，使美國上下 對於中國的情況與立場有進一步的了解。 直到一九四三年八月的魁北克會議，羅斯福與英國道相邱吉爾，始決定聯合國於擊敗 德國後十二個月內擊敗日本的原則及其初步的作戰計劃，時距美國參戰已達二十一個 月之久。美英還原則上決定縮小反攻全緬計劃為反攻北緬，並一致認為沒有同時進攻 仰光與南緬以配合北緬攻勢的必要。凡此均為美國先德後日基本戰略以及迄無協助中 國早日強大的決心之具體表徵，而且不合我出兵的先決條件。然美英仍要求我出動駐 印軍與遠征軍入緬作戰，並交由新近成立的東南亞戰區總司令英國海軍中將蒙巴頓統 籌指揮。 一九四三年十月蔣委員長在重慶黃山召集蒙巴頓、索姆維爾、史迪威、陳納德及中國 將領等討論魁北京決議案。會中決定依照委員長的提議，於一九四四年一月十五日開 始反攻緬甸，並以蒙氏為總指揮。委員長並提示，聯軍必須控制孟加拉灣，同時必須 在南緬實施水陸兩棲作戰，以配合北緬攻勢，對於敵人軍力不可估計過低，印度雷多 方面國軍必須有預備隊、中印空運必須維持每月一萬噸，且不得因緬戰而減少。對於 此等條件，蒙、索兩氏均無確切的答覆或承諾。無怪乎一向力主加強美國駐華空軍力 量，並反對輕率出兵緬甸的陳納德認為，事實上黃山會議「關於緬甸之役，並沒有達 成明確的決定。」 一九四三年十一月中美英三個政府首長的開羅會議，即係中國促請美國採取此等有力 行動的良機，可惜會議前美國政府雖亦早已主張日本應歸還我失土，但美國無論在政 治與軍事上都顯然重蘇輕華，故決定不將史達林決意於擊敗德國後參加對日戰爭的消 息告訴我國。 一九四四年四月日軍對我發動孤注一擲式的空前強大攻勢，此即「一號」或「華東」 攻勢。蔣主席與陳納德對日軍此一攻勢早有所悉，故曾一再向美方提出警告，然華府 與史迪威均置諸不理。其時我遠征軍已被迫入緬、華中、華南及西南等地區軍力不足 ，逐漸敗退。 一九四四年六月美國副總統華萊士的奉命訪華即其著例。華氏訪華期間，蔣主席曾就 中共叛亂的事實、蘇聯侵華的野心，以及兩者之間的密切關係，詳加說明，並希望美 國對中共採取冷淡超然的立場，以有助於中共問題的早日解決。 一九四四年十一月赫爾利首度應中共之邀，前往延安時，便完全接受中共的條件，匆 促達成五項協定。其內容自非國民政府所能接受，於是提出對案。美國積極而又長期 深入的從事調停國共之爭的努力，自此揭開序幕。 美英蘇三國同盟合作的精神於一九四五年二月的雅爾達會議期間，達到空前的高潮。 按前此美蘇已曾就蘇聯參加對日戰爭的政治條件有所商討，故至此再經羅斯福與史達 林的面議後，即達成雅爾達秘密協定。 /

在耐延遲網路上，離線的使用者，可以透過節點的相遇，以點對點之特定訊息繞送方法，將資訊傳遞至目的地。如此解決了使用者暫時無法上網時欲傳遞資訊之困難。因此，在本研究中，當使用者在某一地區，欲查詢該地區相關之資訊，但又一時無法連上網際網路時，則可透過耐延遲網路之特性，尋求其它同樣使用本服務之使用者幫忙以達到查詢之目的。 本論文提出一適地性服務之資料搜尋方法，以三層式區域概念，及混合式節點型態，並透過資料訊息複製、查詢訊息複製、資料回覆及資料同步等四項策略來達成使用者查詢之目的。特別在訊息傳遞方面，提出一訊息佇列選擇演算法，賦予優先權概念於每一訊息中，使得較為重要之訊息得以優先傳送，藉此提高查詢之成功率及減少查詢之延遲時間。最後，我們將本論文方法與其它查詢方法比較評估效能，其模擬結果顯示我們提出的方法有較優的查詢效率與延遲。 / In Delay Tolerant Networks (DTNs), the offline users can, through the encountering nodes, use the specific peer-to-peer message routing approach to deliver messages to the destination. Thus, it solves the problem that users have the demands to deliver messages while they are temporarily not able to connect to Internet. Therefore, by the characteristics of DTNs, people who are not online can still query some location based information, with the help of users using the same service in the nearby area. In this thesis, we proposed a Location-based content search approach. Based on the concept of three-tier area and hybrid node types, we presented four strategies to solve the query problem. They are Data Replication, Query Replication, Data Reply and Data synchronization strategies. Especially in message transferring, we proposed a Message Queue Selection algorithm. We set the priority concept to every message such that the most important one could be sent first. In this way, it can increase the query success ratio and reduce the query delay time. Finally, we evaluated our approach, and compared with other routing schemes. The simulation results showed that our proposed approach had better query efficiency and shorter delay.

過往的國際租稅制度設計著重於避免雙重課稅以消除經貿交流所產生之障礙，然而當今因資訊科技快速發展使得新興商業模式興起，跨國交易手法複雜且創新，此套國際租稅制度已逐漸無法滿足當今新型態稽徵之需求，常造成各國稅捐之流失。因此，國際租稅制度的理念已由過往的避免雙重課稅轉換為現今的避免雙重不課稅，而跨國反避稅風潮也由此而生。我國於跨國反避稅浪潮中亦制定多項反避稅措施，然而其成效如何並未有相關研究文獻作全面性之檢視，因此本文以2002年至2014年台灣上市、上櫃與興櫃公司財務資料探討我國實施多年之反避稅措施對於企業租稅負擔與避稅行為之影響。 本文研究結果顯示，移轉訂價查核準則實施與簽署租稅協定將提升企業租稅負擔與降低避稅行為。由於我國企業資本弱化情形並不嚴重，因此反資本弱化條款實施對於我國企業並無顯著影響。在簽署租稅協定內含利益限制條款方面，利益限制條款並未顯著提升我國企業租稅負擔與避稅行為，究其原因，可能為我國簽署租稅協定且含利益限制條款之樣本數過少使其效果並不明顯。 / The emergence of international tax system was to reduce the burden of juridical double taxation and increase cross-border transactions. However, the new business model changed by rapid development of science and technology made taxing authorities difficult to define the substance of cross-border transactions. In this case many countries faced the fact of tax erosion, so the objective of international tax system has been changed from the elimination of double taxation to anti-avoidance measures. In order to prevent tax erosion, Taiwan’s government had legislated some anti-avoidance provisions. There is no study that research those anti-avoidance provisions whether have impact on Taiwanese enterprise. This study used Taiwanese financial information from 2002 to 2014 to investigate the tax burden and tax avoidance of enterprise after anti-avoidance provisions had been legislated. Empirical results show transfer pricing rules and tax treaties not only increase the tax burden but also decrease the tax avoidance of Taiwanese enterprise. This study find that there is no thin capitalization in Taiwan. At the end, tax treaties which involved limitation-on-benefits can’t increase the tax burden and decrease the tax avoidance of Taiwanese enterprise. Owing to few samples of tax treaties which involved limitation-on-benefits, the empirical result don’t reach the significant level.