Due to the impact of globalization, enterprises have undertaken all possible cuts to survive. Fresh-outs have encountered obstacles entering job markets. Unemployment rate has reached its record high. The solution could be ¡§Invest & Emigrate Abroad¡¨ to create job opportunities for Taiwan people. This study ¡§The Impact of Foreign Investment and Emigration on the Unemployment¡¨ is to find ways for people from Taiwan to be employed abroad. With the assistance of Government, this would be a win-win solution for employers and work force in Taiwan. The purpose of this study is outlined below: 1. Providing solutions to lessen the impact of globalization which are causing closure and relocations of businesses. 2. Providing solutions to prevent mid-aged work force losing their jobs. 3. Encouraging educated workers to emigrate, this could in turn promote the image of Taiwan. 4. Assisting businesses to find opportunities abroad. 5. Emigrating to other countries can reduce unemployment rate and improve quality life in Taiwan. The research procedures and their flow are designed based on the objectives of this study. The sources of literature and the definitions of the issues are considered in designing the procedure. The research constructions then are planned according to the chosen research method. There are two research issues: A and B. Issue A: Would the perception of the factors which cause the closure of businesses and workers to lose jobs vary due to personal characteristics. Issue B: Would the perception of the important issues which cause businesses to close and workers to lose jobs vary due to personal characteristics.¡C The questionnaire consists of 31 questions. 450 copies were sent via mail or hand delivery. 331 responded and collected. 9 out of 331 were invalid. Valid rate is 73%. People randomly chosen to fill out the questionnaire or to be interviewed included those from manufacturing, construction, services, agriculture, governmental, and academic (incl. students) fields. 68% perceived that ¡§Invest & Emigrate Abroad¡¨ could help businesses and improve employment environment. The details of the results are as followed: Issue A¡GUsing factor analysis to operate measuring tool, we chose 4 major factors. According to the definitions¡]Organized Emigration with Special Task Officials¡BInvestment & Emigration improve investment environment¡BEmigration can reduce unemployment¡BPlanning Emigration & Investment Strategies and Changes of Policies¡^, the findings from Variation Analysis are¡G ¡]1¡^Organized Emigration with Special Task Officials: Investment & Emigration is highly interested by those who are currently employed. North America, South-East Asia, Mainland China, Europe, Australia, and North-East Asia are highly preferred to Africa. Male have stronger interest than Female. ¡]2¡^Investment & Emigration improves investment environment: As the scale of investment and capital, most prefer small/mid sizes. In this case, More Male think so than Female. ¡]3¡^Capitals on ¡§Emigration can reduce population and unemployment rate¡¨¡GAs far as ¡§using small/mid size capital to invest in big enterprises¡¨ more people from service industry show the support than those from governmental offices. ¡]4¡^Places to Invest & Emigrate on ¡§Planning Emigration & Investment Strategies and Changes of Policies¡¨¡G North America, South-East Asia, Mainland China, Europe, Australia, and North-East Asia are highly preferred. Male are more so than Female. Issue B¡GWould the perception of the important issues which cause the closure of businesses and workers to lose jobs vary due to personal characteristics? The results from Variation Analysis are¡G ¡]1¡^Providing businesses with the best investment environment: Workers with certain amount of education are preferred. Countries are crucial too. However the differences of preference among countries are insignificant. Age is an important consideration, yet the differences aren¡¦t significant. ¡]2¡^Looking to the governmental officials to reduce unemployment rate¡GNo significance ¡]3¡^Looking to the governmental officials to provide education and training¡GNo significance ¡]4¡^Providing Internal Affairs Ministry with solutions to reduce population¡G In terms of scope of investment: ¡§using small/mid size capital to invest in big enterprises¡¨, more professionals think it feasible, however¡Ano data refer to any significance among different sources. On the age issue, it is also feasible, however¡Ano data refer to any significance among different sources. ¡]5¡^¡§Organized Invest & Emigrate can promote the image of Taiwan¡¨¡GLocations are vital but no data refer to the differences among countries. Gender wise, Male has more significant response than Female. ¡]6¡^The relationship between the effective globalization of businesses and emigration policies¡¨¡GLocations are vital but no data refer to the differences among countries. Age is an important factor but no significance among various data. Profession wise: More governmental workers than in the industries. To sum up, the government ought to pass the ¡§Policies for Emigration Offices (EO)¡¨. EO then can plan ¡§ Optimal Invest & Emigrate Abroad¡¨. At the same time, with the very large scale of governmental infrastructure projects, there would be a great increase of employment opportunities. Thus, foreign labors would be reduced gradually. By the same token, the closure of businesses and unemployment rate would be reduced. The suggestions of this study are¡G 1. How to plan ¡uThe Optimum population¡vto emigrate to reduce unemployment rate. 2. How to plan ¡§Invest & Emigrate¡¨ in order to bring economic benefits to the subject countries 3. How to set up Special Task Offices in the Government for implementations. 4. How to organize strategic industry groups¡C 5. The implementation steps to realize the big project.

Made available in DSpace on 2016-04-26T20:21:39Z (GMT). No. of bitstreams: 1 Roberto Perez Fragoso.pdf: 2156005 bytes, checksum: 0987d043591de9da3e963c63be6aa653 (MD5) Previous issue date: 2013-05-15 / The present work has as objective the taxation exam upon the profits from investment abroad earned by Brazilian companies. In such a way, we will analyze the conformation of the constitutional principles that determines the Brazilian legal system, the principles which hold the income. We will analyze the new writing of article 43 of the National Tax Code, which was modified to allow to the taxation of the profits generated in the exterior by ordinary law, as well as will cover the concept of economic and legal availability in order to try to validate if this sign determined by the legislator possess coherence with the superior norm that granted validity to it / A presente dissertação tem como objetivo a análise dos os lucros auferidos no exterior por empresas brasileiras, eleito pelo legislador positivo como signo de riqueza para a tributação do Imposto de Renda da Pessoa Jurídica e da Contribuição Social sobre o Lucro. Para tanto, analisaremos a conformação dos princípios constitucionais que delimitam o sistema jurídico brasileiro e os princípios tributários atinentes a renda. Analisaremos a nova redação do artigo 43 do CÓDIGO TRIBUTÁRIO NACIONAL, que foi alterada para permitir a tributação dos lucros gerados no exterior com base em lei ordinária. Percorreremos o conceito de disponibilidade econômica e jurídica de forma a tentarmos validar se esse signo determinado pelo legislador ordinário possui coerência com a norma superior que lhe concedeu validade

Made available in DSpace on 2016-04-26T20:23:52Z (GMT). No. of bitstreams: 1 Fabiana Francisco de Miranda.pdf: 352125 bytes, checksum: 742e8e3cc68c622563082bd06cf42c5d (MD5) Previous issue date: 2015-09-18 / Due to the phenomenon of globalization, the principle of territoriality has been replaced by the principle of universality worldwide income taxation , now considering taxable income earned by companies based in Brazil, regardless of where the income is produced. After several legislative changes and court decisions about the worldwide taxation of income tax, the Law n. 12.973/2014 brought a new system of accounting and taxation of income tax of foreigner subsidiary companies. In this context, it is essential the study of the concepts of economic and legal availability, in order to ascertain whether in this case there is the possibility of income tax and social contribution incidence or if this occurs only during the actual distribution of the profits / Devido ao fenômeno da globalização, o princípio da territorialidade foi substituído pelo princípio da universalidade world wide income taxation , passando a considerar tributáveis os rendimentos auferidos pelas empresas com sede no Brasil, independentemente do lugar onde os rendimentos são produzidos. Após diversas alterações legislativas e decisões jurisprudenciais acerca do tema da tributação universal da renda, a Lei n.º 12.973/2014 trouxe uma nova sistemática sobre a contabilização e a tributação do lucro auferido no exterior por coligadas e controladas. Nesse contexto, é fundamental o estudo dos conceitos de disponibilidade econômica e jurídica, para se averiguar se no caso em questão há a hipótese de incidência tributária do imposto de renda e a contribuição social sobre o lucro líquido ou se esta ocorre somente quando da efetiva distribuição do lucro