| 關 鍵 詞： |
外國公司；設立準據法主義；住所地主義；控制主義；分裂國籍 |
| 中文摘要： |
跨國公司帶動了經貿全球化，公司跨國經營推動了國際經貿之興盛，而公司跨國經營使得一國中就會少不了外國公司之存在，外國公司對內國無論是經濟、金融、租稅、勞工、環保等各方面都有很深遠之影響。外國公司乃是具有外國國籍之公司，此即產生公司國籍認定之問題。關於公司國籍之認定，以往採單一化與形式化之認定標準，但隨著外國公司對內國各方面都有越來越深的牽連與影響力，使得公司國籍漸朝向多元化與實質化之認定標準，就不同領域法律規範之規範目的，採用不同之公司國籍認定標準來區別內國公司與外國公司，以資因應實際需要。本文乃從公司國籍之認定標準出發，並以活用公司國籍認定標準之觀點，分別就民商法、財經法、租稅法、勞動法四不同法領域不同之政策與規範目的，討論與分析各自領域於認定公司國籍所宜採行之標準。
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| 英文關鍵詞： |
Foreign Corporation；Incorporation Test；Domiciliary Test；Control Test；Splitting nationality of a Corporation |
| 英文摘要： |
In recent decades, the notion that global firms are becoming divorced from the nation-state has gained wide currency, strengthened by the acceleration of outsourcing and offshoring and the growing number of companies that employ more people and sell more products and services outside their home economies than within. The issues of the nationality of global companies have lately become more important. There are three tests in determining the nationality of corporations. One is the “incorporation test” which determines by the state of incorporation, regardless of the nationality of the stockholders. The other is “domiciliary test” which determines by the principal place of business of the corporation. The third is the “control test” which determines by the nationality of the controlling stockholders or members. Using different tests in determining the nationality of corporations in different laws leads to the diversification of nationality of a corporation. This article reviews and analyzes the abovementioned tests in determining the nationality of corporations and the phenomenon of splitting nationality of a corporation.
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| 目 次： |
壹、前言
貳、公司國籍之認定標準
一、設立準據法主義
二、住所地主義
三、控制主義
參、依規範目的活用公司國籍之認定標準
一、民商法
二、財經法
三、租稅法
四、勞動法
肆、結語
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