為研究地主國租稅環境對台灣跨國企業海外子公司區位選擇的影響，本文以巢式羅吉特模型研究 2001 年至 2013 年間台灣上市櫃公司海外關係企業（排除金融保險業和 F 股）的資料。相對於過去探討海外子公司區位選擇的文獻僅著重於地主國稅率和地主國是否有反避稅制度（移轉訂價制度和資本弱化條款），本文首度加入租稅協定相關的變數：「地主國是否與台灣簽訂租稅協定」和「地主國租稅協定網絡」，探討兩者與海外子公司區位選擇的關係。
本研究實證結果發現地主國與台灣簽訂租稅協定並不能增加海外子公司在該地設立的機率，反而可能因租稅協定中的資訊交換條款而降低在該地設立子公司的機率；地主國租稅協定網絡愈豐富則是會增加跨國企業在該地設立海外子公司的機率，表示跨國企業可能藉由設立在租稅協定網絡豐富國家的海外子公司，適用該國的租稅協定利益。其他與地主國租稅環境相關變數的實證結果為潛在地主國稅率愈低及無反避稅制度的國家會較吸引海外子公司的設立。 / Using nested logit model, the thesis examined the impact of international taxation on location choice of Taiwanese multinational firms from 2001 to 2013. Compared to previous studies that only focused on the impact of tax rate and anti-avoidance legislations (transfer pricing rule and thin capitalization prvision), the thesis focused on the impact of tax treaty, examining the relationship between location choice and bilateral or multilateral tax treaties.
The results showed that countries which had tax treaty with Taiwan did not attract Taiwanese multinational firms, and the possible reason was the exchange of information article in tax treaties. The study also found that the more tax treaties one potential host country had, the higher probability of Taiwanese multinational enterprises setting up subsidiaries in that host country, which suggested that Taiwanese multinational enterprises may have the behavior of treaty shopping. Other results related to tax variables showed that potential host countries with lower tax rate or with no anti-avoidance legislations would attract Taiwanese multinational firms.
| Identifer | oai:union.ndltd.org:CHENGCHI/G1042550031 |
| Creators | 李昀錚 |
| Publisher | 國立政治大學 |
| Source Sets | National Chengchi University Libraries |
| Language | 中文 |
| Detected Language | English |
| Type | text |
| Rights | Copyright © nccu library on behalf of the copyright holders |
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