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專任研究人員

鍾 騏 Chi Chung助研究員

鍾 騏 Chi Chung
  • 到院:2009-06-15
  • 電話:(02)2652-5400(總機)
  • 傳真:(02)2785-9471
  • 電子郵件:cchung@sinica.edu.tw

研究助理:

  • 無資料請聯絡總機(02)2652-5400

現職

  • 中央研究院法律學研究所助研究員

學經歷

  • 美國哈佛大學法學博士 (S.J.D., 2009)
  • 美國哈佛大學法學碩士 (LL.M., 2002)
  • 國立台灣大學法律系學士 (LL.B., 2000)

研究領域

  • 大陸與港澳法律發展
  • 國際私法
  • 國際稅法

著作目錄

期刊論文

  • Chi Chung, accepted, “Branch Report for Chinese Taipei: Assessing BEPS: Origins, Standards, and Responses”, Cahiers de Droit Fiscal International.
  • Chi Chung, accepted, “The Easier Way to Have "Better Law"? The Most-Significant-Relationship Doctrine as the Fallback Conflict-of-Law Rule in the People's Republic of China”, Brazilian Journal of International Law. (Lexis)
  • 鍾騏,2016,〈所得稅法比較研究資料與現況--試評我國受控外國公司與實際管理處所之立法〉,《財稅研究》,45(5), 93-105。
  • Chi Chung, 2016, “Branch Report for Chinese Taipei: Dispute Resolution Procedures in International Tax Matters”, Cahiers de Droit Fiscal International, 101a, 199-210.
  • Chi Chung, 2015, “Branch Report for Chinese Taipei: The Practical Protection of Taxpayer's Fundamental Rights”, Cahiers de Droit Fiscal International, 100B, 229-238.
  • 鍾騏, 2014, “試論海峽兩岸協議的法律性質與國會角色”, 臺灣法學雜誌, 244期.
  • Chi Chung, 2014, “Reading Kiobel: Policy Arguments, Their Emotional Appeal, and the Future of Transnational Human Rights Litigation”, Whittier Law Review, 35(2), 301-309.
  • Chi Chung, 2014, “The Bilateral Investment Treaty between China and Taiwan and Its Historical Background”, George Mason Journal of International Commercial Law, 5(2), 107-141.  相關連結(另開新視窗)
  • Chi Chung, 2013, “Branch Report for Chinese Taipei, The Taxation of Foreign Passive Income for Groups of Companies”, Cahiers de Droit Fiscal International, 98a, 211-221.
  • Chi Chung, 2013, “Branch Report for Chinese Taipei: Exchange of Information and the Cross-border Cooperation between Tax Authorities”, Cahiers de Droit Fiscal International, 98b, 195-204.
  • Chi Chung, 2010, “Branch Report for Chinese Taipei, Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions”, CAHIERS DE DROIT FISCAL INTERNATIONAL, 95A, 233-242.
  • Chi Chung, 2010, “The Judicial Determination of the Validity of Arbitration Agreements in the People’s Republic of China”, Contemporary Asia Arbitration Journal, 3(1), 99-122.
  • 鍾騏,2010,〈海峽兩岸協議的內容與重要性〉,《澳門大學法學論叢》,第十三期。
  • Chi Chung, 2010, “Branch Report for Chinese Taipei, Death as a Taxable Event and Its International Ramifications”, CAHIERS DE DROIT FISCAL INTERNATIONAL, 95B, 217-233.
  • Chi Chung, 2009, “International Law and the Extraordinary Interaction between the People's Republic of China and the Republic of China on Taiwan”, Indiana International and Comparative Law Review, 19(2), 233-322.
  • Chi Chung, 2008, “Conflict of Law Rules between China and Taiwan and Their Significance”, St. John's Journal of Legal Commentary, 22(3), 559-594.
  • Chi Chung, 2005, “An Exploration of the Logic of Third Place in the Law between China and Taiwan”, Chinese (Taiwan) Yearbook of International Law and Affairs, 23, 49.
更多收合

主編之專書(論文集)

  • 湯德宗、鍾騏, 2011, 2010兩岸四地法律發展:法學教育與法治教育, 1200 pages, 臺北市: 中央研究院法律學研究所.

專書(論文集)之一章

  • Chi Chung, accepted, “The Ideas of “Rights” in the “East,” “West,” and Their Continued Evolution—A Case Study on Taxpayer’s Rights in Taiwan”, editor(s): Chang-fa Lo, Nigel Li, Tsai-yu Lin, Legal Thoughts between the East and the West in the Multilevel Legal Order - A Liber Amicorum in Honour of Professor Herbert H.P. Ma, Singapore: Springer.
  • 鍾騏,2016,〈試析中國大陸對於境外股權移轉之課稅權主張〉,葛克昌教授祝壽論文集編輯委員會編,《租稅正義與人權保障:葛克昌教授祝壽論文集》,頁177-192,臺北市:新學林出版股份有限公司。
  • 鍾騏,2015,〈比較法研究的社會脈絡─以中國大陸「最密切聯繫原則」為例〉,中國文化大學法律學系編,《2014年海峽兩岸國際私法學術研討會會議實錄 : 兩岸國際私法研究之回顧與前瞻》,頁2-2-1~2-2-10,臺北市:中國文化大學華岡出版部。
  • 鍾騏,2013,〈美國聯邦稅務法院受理訴訟之舉證責任分配:法制鳥瞰與2012年Hewlett-Packard案引發之思考〉,葛克昌、劉劍文、吳德豐編,《稅捐證據法制探討暨台灣2012最佳稅法判決》,頁599-624,台北:元照。
  • 鍾騏,2012,〈以美國Coltec Industries案例簡介「經濟實質標準」〉,葛克昌、賈紹華、吳德豐編,《實質課稅與納稅人權利保護》,頁725-741,臺北市:財團法人資誠教育基金會。
  • 鍾騏, 2011, “美國哈佛大學法學院國際法課程介紹”, editor(s): 許耀明, 國際法教育現狀與展望:各國經驗與臺灣之比較研究, pp. 1-17, 臺北市: 國立政治大學法學院.
  • 鍾騏,2011,〈初探納稅人交易安排不受恣意調整之權利----以美國Veritas Software一案為例〉,葛克昌、湯貢亮、吳德豐編,《兩岸納稅人權利保護之立法潮流》,頁557-595,臺北市:財團法人資誠教育基金會。
更多收合

學術會議(研討會)論文

  • 鍾騏,2016,〈經濟秩序、國家產業政策與憲法變遷〉,發表於經濟、社會、政治及國際人權之發展與憲法變遷,臺北市:中華民國憲法學會,2016-12-24。
  • Chi Chung, 2016, “The Easier Way to Have "Better Law"? The Most-Significant-Relationship Doctrine as the Fallback Conflict-of-Law Rule in the People's Republic of China”, paper presented at 中央研究院法律學研究所個人年度學術研討會, 臺北市: 中央研究院法律學研究所, 2016-07-12.
  • Chi Chung, 2015, “Liability Procedure as a Strategy: Article 19 of the Framework Convention on Tobacco Control”, paper presented at 2015 International Conference on FCTC, Taipei: Health Promotion Administration, Ministry of Health and Welfare; Asian Center for WTO and International Health Law and Policy, College of Law, National Taiwan University, 2015-10-26 ~ 2015-10-27.
  • 鍾騏,2015,〈美國在能源使用與環境保護方面財稅法制之現況與展望〉,發表於能源稅法制之現況與展望,臺灣大學法律學院:臺灣大學法律學院財稅法學研究中心,2015-10-05。
  • 鍾騏,2015,〈試析中國大陸對於境外股權移轉之課稅權主張〉,發表於中央研究院法律學研究所個人年度學術研討會,臺北市:中央研究院法律學研究所,2015-07-21。
  • Chi Chung, 2014, “The Coalitions in the World Trade Organization: Procedure, Benefits, and Problems”, paper presented at 2014 Asia WTO Research Network Annual Conference, Taipei: Asian WTO Research Network and National Taiwan University College of Law, 2014-06-14 ~ 2014-06-15.
  • Chi Chung, 2014, “Tradition, Modernization, and Compromise: The History of the Separate Customs Territory of Taiwan, Penghu, Kinmen, and Matsu”, paper presented at 11th Asian Law Institute (ASLI) Conference, Kuala Lumpur: University of Malaya, 2014-05-29 ~ 2014-05-30.
  • Chi Chung, 2014, “The Bilateral Investment Treaty between China and Taiwan and Its Historical Background”, paper presented at Taiwan Colloquium, Tuebingen, Germany: European Research Center on Contemporary Taiwan, 2014-01-24.
  • 鍾騏,2014,〈比較法研究的社會脈絡─以中國大陸「最密切聯繫原則」為例〉,發表於2014兩岸國際私法研究之回顧與前瞻,臺北:國際私法研究會,2014-11-17 ~ 2014-11-18。
  • Chi Chung, 2014, “Taiwan's Tobacco Tax in Comparative Perspective”, paper presented at 2014 International Conference on Tobacco Control: Current Status and Future Prospect, Taipei: Ministry of Health and Welfare, Executive Yuan, Republic of China, 2014-10-23 ~ 2014-10-24.
  • Chi Chung, 2012, “The Bright and Dark Sides of the Useful Fiction in the Cross-Strait Relationship”, paper presented at 2012兩岸四地法律發展學術研討會, 深圳: 北京清華大學法學院, 2012-12-08 ~ 2012-12-09.
  • 鍾騏,2012,〈美國聯邦稅務法院受理訴訟之舉證責任分配:法制鳥瞰與2012年Hewlett-Packard案引發之思考〉,發表於第十七屆兩岸稅法研討會-稅捐證據法制探討,台北:國立台灣大學財稅法學研究中心,2012-09-24。
  • 鍾騏,2011,〈試以美國「感性憲政理論」思考兩岸關係〉,發表於2011兩岸四地法律發展學術研討會,北京:北京清華大學法學院,2011-10-29 ~ 2011-10-30。
  • Chi Chung, 2011, “The Use of Arbitration in Resolving Cross-Border Tax Disputes”, paper presented at 2011 Taipei International Conference on Arbitration and Mediation, Taipei: Chinese Arbitration Association and Asian Center for WTO & International Health Law and Policy, College of Law, National Taiwan University, 2011-09-02.
  • Chi Chung, 2011, “International Health Governance and China's Rise”, paper presented at 2011 Conference on International Health and Trade, Taipei: Asian Center for WTO & International Health Law and Policy, College of Law, National Taiwan University, 2011-08-05 ~ 2011-08-06.
  • 鍾騏,2011,〈立法權於外交與兩岸事務之角色─臺灣面臨之環境與選擇〉,發表於第八屆「憲法解釋之理論與實務」學術研討會,台北:中央研究院法律學研究所,2011-12-09 ~ 2011-12-10。
  • 鍾騏,2009,〈海峽兩岸協議的內容與重要性〉,發表於2009兩岸四地法律發展學術研討會,澳門:澳門大學法學院,2009-11-16 ~ 2009-11-17。
  • Chi Chung, 2007, “The Conflict of Law Rules between China and Taiwan and Their Significance”, paper presented at Annual Conference, New England Association for Asian Studies, University of New Hampshire, USA: New England Association for Asian Studies, 2007-10-06.
  • 鍾騏,2005,〈台灣與網路化的世界秩序〉,發表於超國界法律問題學術研討會,臺北市:中華民國國際法學會,2005-12-18。
更多收合

研究/計畫報告

  • 李顯峰丶謝德宗丶鍾騏,2015,《我國因應國際反避稅趨勢執行跨國資訊交換之研究》,共259頁,財政部國際財政司委託。
  • 鍾騏、楊培侃、吳建輝,2010,《美國貿易救濟案件之​訴訟案例研究與問題研​析》,共142頁,經濟部貿易調查委員會委託。

他類論文

  • 鍾騏, 受託翻譯Jeffrey J. Rachlinski著作,2010,〈通才法官─美國法制令人費解的堅持〉,《新制行政訴訟實施10週年國際學術研討會會議實錄》,133-161。
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