| Project/Area Number |
08453013
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public finance/Monetary economics
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
NAKAMURA Masahide Ritsumeikan Univ., College of International Relations, Professor, 国際関係学部, 教授 (30122162)
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| Co-Investigator(Kenkyū-buntansha) |
YANAGASE Kozo Ritsumeikan Univ., College of Business Management, Professor, 経済学部, 教授 (40036398)
MIKI Yoshikazu Ritsumeikan Univ., College of Law, Professor, 法学部, 教授 (90102467)
SAKANO Mitsutosi Ritsumeikan Univ., College, of Economics, Professor, 経済学部, 教授 (40066626)
IINO Kamio Shimane Univ., College of Law and Literature, Associate Professor, 法文学部, 助教授 (30263502)
SAWABE Norio Kyushu Univ., College of Economics, Associate Professro, 経済学部, 助教授 (80278481)
浅田 和史 立命館大学, 経済学部, 教授 (40202585)
種子田 穣 立命館大学, 経営学部, 助教授 (30257810)
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| Project Period (FY) |
1996 – 1998
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| Project Status |
Completed (Fiscal Year 1998)
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| Budget Amount *help |
¥6,500,000 (Direct Cost: ¥6,500,000)
Fiscal Year 1998: ¥1,600,000 (Direct Cost: ¥1,600,000)
Fiscal Year 1997: ¥2,500,000 (Direct Cost: ¥2,500,000)
Fiscal Year 1996: ¥2,400,000 (Direct Cost: ¥2,400,000)
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| Keywords | Multinational Corporations / International Taxation / Foreign Tax Credit / Transfer Pricing / Tax Haven / Global Trading / Electronic Commerce / Tax Friction / 国際税制 / 移転価格 / EU / 租税制度 / 日米租税摩擦 / EC統合 / OECD / 国際財務・税務戦略 / 各国国際課税制度 / 租税政策の国際的調整 / 税務行政 / 国際会計制度 |
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| Research Abstract |
Some issues of international taxation have been one of the most important problem of international harmonisation of economic policies and international law, for these years, in accordance with globalisation of economy, multinationalisation of business activities and electronisation of international society. Tax system and its complication for foreign tax credits, tax haven, transfer princing, intellectual property, financial commodities, eletronic commerce should be main issues under such international aspects of social economic shange. We could take in our hands much research results and materials for it so that we could opened more than 20 lectures and discussion with investigators and co-operators, including US or European researchers, and collected more than 200 materials for this research. Then we could very good correlations with some specialists for international tax issues such as government members, lawyers, accountants and financial staffs of corporations and the advesory Committee for Kyoto Forum for International Taxation (Chiarman : Hiroshi Kaneko, Professor of Gakushuin University).
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