碩士 / 國立政治大學 / 會計研究所 / 103 / This study investigates the relationship between the tax rates and the dividend repatriation among the overseas subsidiaries of Taiwanese companies. Due to the adoption of “the direct method” for foreign tax credit, different from other countries, the Taiwanese companies will afford repatriation tax when they repatriate dividends from the countries whose withholding tax rates are higher than Taiwanese corporate tax rate. The difference of tax rates between countries defined in this study consists of
two parts－average tax rate of overseas subsidiaries and withholding tax rates. And the result is the higher withholding tax rates overseas subsidiaries afford, the lower
dividends are repatriated, which means the withholding tax is the barrier of the dividend repatriation. Another result shows the higher the overseas subsidiaries average corporate tax rates, the more dividend repatriates, which suggests that the dividends repatriate from the countries with higher corporate tax rate. Finally, this study also gives some recommendations for the Taiwanese tax policy about dividend
repatriations in order to reform the corporate tax system.
| Identifer | oai:union.ndltd.org:TW/103NCCU5385029 |
| Creators | Lu, Bo Tin, 盧柏廷 |
| Contributors | 許崇源 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 45 |
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