特別
名家
政策
臺灣
經濟
經建
國發
1
ࠥЭ࿁ִ݁˕̈ٙԱ፠j
ܔ
ᙄַ
ܝ
ৗ;ϋᙧ͟
ڗ
ྪi৷ഃԃٙ
൬һԱ፠ኪ൬ٙϗ՟ഃf
2
ܔ
ᙄ ϋ
ږ
Փ
ܓ
મ ՟ ᆽ ֛ ᅡ Փ
defined-contribution pension
systems
dਗ਼ࠬᎈᔷഗҳ
ڭ
ɛf
3
ϽඎεᘬΆุ̙ঐٙ༨ᒒٙྌd
OECD
ܔ
ᙄ̋੶ყॡ
ٙሜၾΥЪf
4
ܔ
ᙄਗ਼ϗЇ༰ʔՈਗٙਿdνৌପeऊ൬ഃf
6.
ࠠ
ܔ
࿁ִ݁˸ʿ̹ఙՓ
ܓ
ٙ
ڦ
trust
j
ܔ
ᙄ
ࠅ
ࠠ
ڦܔ
dԴவԬҷࠧί݁
ط
ɪ̙Бձٟึɪ̙ટաd݁ഄՓ֛ཀᏐᆽ
ڭ
ீ
ܓ
ܼ̍ක׳ִ݁༟ৃd
ഐΥлूᗫ٫νʈึඬ˴ഃΝਞၾՓ֛f
1
݁
ط
Փ
ܓ
̀ቇ͜
ה
ϞٙɛdϾʔ̥݊तࣿлूྠf
2
̋੶ਠุձ
ږ
ፄٙቇ္၍f
3
ܔ
ᙄમБਿ
႙ڧ
ၾлूᔷ
Base Erosion and Profit Shifting,
BEPS
Бਗ
ࠇ
ྌ˸ʿ༟ৃІਗʹ౬
Automatic Exchange of
Information,
၈א
ਂ
AEOI
1
ࠠอᄲൖ࿁༟͉
ה
ၾৌబٙᅄ
4
ீཀԃӻ୕Զ
ڦ
ה
ცٙБ
މ
ၾٟึҦঐνయࠠeᄱ࢙e͏˴ᄆ
࠽
ᝈഃf
5
ڮ
ආִ݁กᆎ˸ʿˀၵiऎ̮༡༤ձ
جڢ
༟
ݴږ
ਗɰᏐ༈һ̋
؈
ᓙ
ஈଣf
ໍeၽᝄ͊Ըʕ
ڗ
ಂ࢝ૐપП
ʕ
ڗ
ಂϾԊdɓٙϓ
ڗ
˴
՟ࠅ
Ӕ͛ପ
९ࠅ
ν௶ਗe༟͉ၾҦஔഃ
ࠅ
९ٙ৷Э
ה
Ӕ֛fί
ڗ
ಂ
९ࠅ
ٙᜊʷՈʔᆽ֛d݂͉˖˸પП
ڗ
ಂϓ
ڗ
ᆑ
ɢуᆑί
GDP
ٙϓ
ڗ
ଟЪ
ڗމ
ಂ࢝ૐfʕಂ
ۆ
࿁͛ପ
९ࠅ
ٙᜊʷආ
1
OECD
2014
ϋ
9
˜ৎЇ
2015
ϋ
12
˜ගdਗ਼ί
G20
ගʱච
ݬ
ੂБ
BEPS 15
ࡈ
Бਗ˙ࣩdՉʕୋʞ
ࡈ
Бਗ˙ࣩ͵ʿᗫ༟ৃІਗʹ౬
Automatic Exchange of Information,
၈א
ਂ
AEOI
dͦٙ
ܔމ
ͭɓ
ࡈ
Όอ˲ఊɓٙᅺਂ
މ
ၾගਕ༟ৃʹ౬dԨ
ߧ
ɢಯˇቇ͜Ϥᅺٙ
ڜ
ᖟf
115
Taiwan Economic Forum
Volume 14, Number 3