根據人力銀行的調查報告顯示，國內有高達96％的上班族嚮往進入外商企業工作。想要進入外商的前三大理由，包括：看好在外商工作的前景及未來發展(61％)、福利制度完善(58％)；以及薪資待遇優渥(51％)。本研究針對外商企業在台員工之工作滿意度、組織承諾與離職意圖進行分析，依據研究結果對組織經營實務提供建議，也進一步瞭解外商企業在台員工離職傾向之現況與其相關影響因素。 當員工進入組織後，是否願意繼續留任於組織，端看組織是否能提供一個成長的環境，建立個人能力與組織工作機會的長期配合的永業生涯規劃。因此如何提高組織所屬員工之工作滿意與組織承諾，並降低離職意圖，提高員工的留職意願，也將成為領導者在帶領組織永續經營上最為重要的課題。 本研究以個案美商公司其在台灣子公司之所有台籍員工，研究採用結構式問卷以不記名自我填答之調查研究法進行研究，共發出 120 份問卷，收回問卷105份，有效問卷102份，回收率為85%。主要研究結果顯示： 一、 員工工作滿意度對於員工組織承諾具有顯著的正向顯著影響。 二、 員工工作滿意度對組織承諾具有顯著的正向顯著影響。 三、 員工組織承諾對離職傾向具有顯著的正向顯著影響。 / Based on a of Job Bank survey report: The 96% of office workers want to enter the foreign company in Taiwan. This study research and analysis job satisfaction, organizational commitment and turnover intention the employees in foreign enterprises in Taiwan and base on the study results provide advice to organizational and operational. Learn more about the status on staff turnover intention of foreign enterprises in Taiwan. This study is cases of American company all employees in Taiwan subsidiary by questionnaires that anonymous answer of structured questionnaire quantitative research. A total of 120 questionnaires were sent out, returned 105 and 102 valid questionnaires. The questionnaire recovery rate is 85% The results of this study are as follows: 1. Job satisfaction is significantly positively correlation to employees' organizational commitment. 2. Job satisfaction is significantly positively correlation to organizational commitment. 3. Organizational commitment is significantly positively correlation to turnover intention. Key works: Job satisfaction, organizational commitment, turnover intention, foreign company.

La société holding est une réalité économique dont l’importance ne cesse d’augmenter. Plusieurs États offrent des régimes de faveurs fiscales pour attirer les holdings sur leurs territoires. Le système fiscal turc n’offre pas un tel «régime holding» mais il comporte plusieurs dispositions qui offrent certains avantages aux participations turques et étrangères. Une fiscalité avantageuse pour les holdings est intéressante pour un État dans la mesure où elle lui permet d’attirer les entreprises. Les dispositions fiscales peuvent rendre un territoire attractif et compétitif mais elles peuvent inciter une évasion fiscale à l’intérieur même du territoire. Le second risque engendré par le régime fiscal avantageux est l’établissement d’une concurrence fiscale déloyale. Les éléments clés d’une fiscalité idéale pour la société holding prennent en compte, d’une part la distribution des bénéfices de la holding, et d’autre part, les bénéfices provenant de ses propres participations, notamment les dividendes provenant de ses filiales et les plus-values de cession de ces participations. Par ailleurs, le régime fiscal holding doit être attractif et compétitif tout en restant compatible avec les principes reconnus du droit fiscal international. / The holding company is an economic reality whose importance is still increasing. Several countries offer tax benefits plans to attract holdings in their territories. The Turkish tax system does not offer such a "holding plan" but it contains several provisions that provide certain benefits to Turkish and foreign investments. Tax advantages for holding companies are important for the State to the extent that it attracts businesses and group companies. The tax provisions can make an attractive and competitive territory, yet they may increase tax evasion within the same territory. Another risk caused by the advantageous tax regime is harmful tax competition. The key elements of an ideal tax system of holding companies are about, first of all, the distribution of profits of the holding company and secondly, income from its own shares, including dividends from its subsidiaries and the capital gains disposal of their shares. Furthermore, the holding company tax system must be both competitive and attractive and at the same time it must be compatible with the principles acknowledged by international tax law.

Jurisdictions around the world currently compete to attract mobile capital of multinational companies by providing them the most favourable tax conditions. Some EU member states actively participate in tax competition. Over the past decade, the European Commission has successfully enacted a number of measures aimed at preventing multinational companies from implementing aggressive tax planning schemes. These measures aim to establish fair conditions for competitors on the internal market and to meet the demand of the public and of the international community for suppression of aggressive tax planning. The theoretical background of the thesis derives from the field of Law and Economics, specifically by using the concept of transaction costs and means of Economic analysis of criminality. This thesis aims to answer the question of whether the new EU legislation leaves room for the member states to continue in allowing multinational companies to optimize taxes in the ways targeted by the EU measures. The thesis consists of two case studies, which evaluate the impact of the rules on known tax optimization schemes. The first one analyses the impact of state aid proceedings on tax rulings and the second one analyses the influence of the controlled foreign company rule on harmful IP boxes. The objective...