| Summary: | 碩士 === 中國文化大學 === 國際企業管理學系 === 100 === Corporate globalization is the international economy over the past decade, the most important issue, the government will enterprise internationalization and globalization as the basis for national economic development. Of this study was to explore the relationship of the tax environment and business performance and price of the host country migration strategy is to cause interference.
The study used a questionnaire to collect information. Questionnaire as for the United States, Japan, Germany in the Taiwan subsidiary. 300 questionnaires were issued, 184 returned, 164 valid questionnaires. Study found that (1) the landlord on Tariffs and higher income tax rate, is a subsidiary of the domestic market growth rate, export growth rate, net profit rate of the lower; (2) the local host country the higher the tariff rate, multinational corporations will adopt a low offer price migration strategy, the profits stay in the host country subsidiary, the pursuit of the maximization of the overall interests. Local host country tax rate the higher the multinational enterprises will adopt the high offer price migration strategy profits remain in the home country, reducing the performance of its subsidiaries operate; reduction of tariff taxes (3) the United States, Japan, Germany, Germany identity the highest proportion of Japan's lowest price of the migration strategy; to the United States agree to reduce income tax taxes the highest proportion of price of the migration strategy, Japan the lowest.
Maximization of the conclusions of multinational enterprises to achieve overall profit in the face of the different tax environment will implement price migration strategy in order to achieve the goal of minimize taxes. This study suggests that governments in setting tax rates should refer to the tax rates of neighboring countries in order to avoid price migration strategy due to the higher rate of the host country and multinational corporations, and to avoid the implementation of the high tax loss and tax and tax competition force.
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