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作 者:彭莉 Peng Li
机构地区:[1]两岸关系和平发展协同创新中心,福建厦门361005 [2]厦门大学台湾研究中心,福建厦门361005
出 处:《台湾研究集刊》2017年第6期51-57,共7页Taiwan Research Journal
基 金:国家社科基金"台湾对外签订协议的法律问题研究"(16BFX186)
摘 要:作为非主权实体的台湾地区,长期以来其主政者从未停止过谋求对外商签各类经济协议,并且累积了一定的"成功"实践经验。迄今为止,台湾共对外签订了6个FTA、30个投资保护协议和32个双边税收协议。基于特殊的历史与现实因素,现阶段台湾对外签订经济协议的主体复杂、多样。台湾双边经济协议主体的限度一定程度取决于台湾"缔约权"的性质,受到两岸关系发展与两岸互信程度的影响,在国家尚未统一前是一个"进行式",是一个不断实践的过程。As a non-sovereign entity, rulers in Taiwan have, over a long period of time, never stopped seeking signing economic agreements with foreign businessmen and thus accumulated some success of experience through practice. So far, Taiwan has signed 6 FFA, 30 investment protection agreements and 32 bilateral taxation agreements. Based on the special historical and realistic factors, at present stage the subject of signing economic agreements in Taiwan with foreign businessmen tends to be complex and diversified. In fact, the subject limit of bilateral economic agreements in Taiwan depends, to a certain degree, on the nature of the Taiwan "contracting rights" and is affected by the development of the cross-Strait relations and the degree of mutual trust. In fact, it is a "continuous tense" and a process of continuous practice as well before the country is unified.
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