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Comprehensive study of OECD Model Tax Convention

Research Project

Project/Area Number 09620022
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public law
Research InstitutionKansai University

Principal Investigator

MURAI tadashi  Kansai University, Faculty of Law, Professor, 法学部, 教授 (40067591)

Co-Investigator(Kenkyū-buntansha) URAHIGASHI Hisao  Himeji Dokkyo University, Faculty of Law, Professor, 法学部, 教授 (60193968)
TANIGUCHI Setsuo  Konan University, Faculty of Law, Professor, 法学部, 教授 (30171846)
TSURUTA Hiromi  Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (80121789)
KAWABATA Yasuyuki  Yokohama National University, Faculty of Economics, Associate Professor, 経済学部(平成9年度のみ), 助教授 (70224839)
Project Period (FY) 1997 – 1999
Project Status Completed (Fiscal Year 1999)
Budget Amount *help
¥3,600,000 (Direct Cost: ¥3,600,000)
Fiscal Year 1999: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 1998: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1997: ¥1,600,000 (Direct Cost: ¥1,600,000)
KeywordsGlobal Trading / Electric Commerce / Permanent Establishment / UN Model Tax Convention / Hufbauer / Pension scheme / Harmful Tax Competition / labor mobility / 国際運輸所得 / EU税制 / ボルケスタイン / 有害な課税競争 / EU貯蓄所得課税共存モデル / ユーロ導入 / 欧州裁判所ジリー判決 / 電子商取引の課税問題 / 恒久的施設の課税 / ソフトウェアの課税 / 外国年金スキーム被用者拠出金課税 / OECDモデル租税条約 / 米国財務省モデル租税条約 / オランダ・モデル租税条約 / 国連モデル租税条約 / OECD租税競争報告書 / EU・租税競争に関する行動要綱 / EU税制報告(モンティ報告) / 合衆国締結租税条約
Research Abstract

We have had following research results during research periods 1997-1999.
(1)Member of the Research Group have had meeting bimonthly. We have discussed on crucial issues of OECD Model Tax Convention.
(2)Following guest speaker have spoken at our meeting.
1. Christpher H. Hanna, U.S., Southern Methodist University, 2. Dieter Birk, Germany, Muenster University, 3. Joachim Lang, Germany, Koeln University, 4. Frans Vanistendael, Belgium, Catholic Leuvan University, 5. Van Hulle, European Commission DG 15, 6. Ahn, Korea, Reinann University, 7. Reinhardt Mussgnug, Heidelberg University, 8. Van Raad, Holland, Leiden University, 9. Isao Yoshimuta, Tsukuba University
(3)Main Issues taken by members are as follows ; it's Comparison with UN Model Tax Convention, Global Trading, E-Commerce, Permanent Establishment Tax Coordination within EU from Mario Monti to Fritz Bolkestein, Harmful Tax Coordination, labor mobility, pension scheme, tax deferral, does Dutch Taxation be untransparent?
(4)Tadashi Murai has visited a lot of Research Institute including OECD and EU, where he discussed with distinguished scholar and specialists. He has visited OECD and EU on January 2000 at the cost of the Grant-in-aid. He has published as results of Research visit "Euro and Its impact on taxation and capital market" with Kazumasa Iwata by Japan Tax Association.

Report

(4 results)
  • 1999 Annual Research Report   Final Research Report Summary
  • 1998 Annual Research Report
  • 1997 Annual Research Report
  • Research Products

    (39 results)

All Other

All Publications (39 results)

  • [Publications] 谷口 勢津夫: "OECDモデル租税条約の新たな課題-グローバル・トレーディングと電子商取引への対応を中心に-"関西大学法学研究所研究叢書. 第21冊. 1-42 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 浦東 久男: "OECD条約モデルと国連条約モデル"関西大学法学研究所研究叢書. 第21冊. 67-87 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 村井 正: "EUは税制の調整にどのように取り組んでいるか-ボルケスタイン税制の課題-"関西大学法学研究所研究叢書. 第21冊. 89-101 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 鶴田 廣巳: "多国籍企業と国際課税原則-G.C.ハウバウアーの所説を中心に-"関西大学法学研究所研究叢書. 第21冊. 103-124 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Tadashi Murai: "Source Rule in japanese tax law-Some Case Law on Taxation of Intangible Assets-"Festschrift fur Klaus Vogel. (in print). (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 村井正・岩田一政: "EU通貨統合に伴う税制・資本市場への影響"日本租税研究協会. 355 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 谷口 勢津夫: "租税条約論"清文社. 347 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Setsuo Taniguchi: "New Problems of OECD Model Convention - Global Trading and Electronic Commerce."The Institute of Legal Studies, Kansai University, Study Report Series. 21. 1-42 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Hisao Urahigashi: "OECD Model Convention and UN Model Convention"The Institute of Legal Studies, Kansai University, Study Report Series. 21. 67-87 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Tadashi Murai: "How does EU coordinate in the field of taxation of 21 Century? - crucial agenda to be solved by Bolkestein -"The Institute of Legal Studies, Kansai University, Study Report Series. 21. 89-101 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Hiromi Tsuruta: "Multinational Corporations and International Tax Rules - Review of G. C. Hufbauer's Study -"The Institute of Legal Studies Kansai University, Study Report Series. 21. 103-124 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Tadashi Murai: "Source Rule in Japanese tax law - Some Case Law on Taxation of Intangible Assets -"Festschrift fur Klaus Vogel. (in print).

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Tadashi Murai / Kazumasa Iwata: "Euro and its impact on taxation and Capital Market"Japan Tax Association. 355 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] Setsuo Taniguchi: "On Tax Convention"Seibunsha. 347 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      1999 Final Research Report Summary
  • [Publications] 谷口勢津夫: "OECDモデル租税条約の新たな課題-グローバル・トレーディングと電子商取引への対応を中心に-"関西大学法学研究所研究叢書. 第21冊. 1-42 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 浦東久男: "OECD条約モデルと国連条約モデル"関西大学法学研究所研究叢書. 第21冊. 67-87 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 村井正: "EUは税制の調整にどのように取り組んでいるか-ボルケスタイン税制の課題-"関西大学法学研究所研究叢書. 第21冊. 89-101 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 鶴田廣巳: "多国籍企業と国際課税原則-G.C.ハウバウア一の所説を中心に-"関西大学法学研究所研究叢書. 第21冊. 103-124 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] Tadashi Murai: "Source Rule in japanese tax law -Some Case Law on Taxation of Intangible Assets-"Festschrift fur Klaus Vogel. (in print). (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 村井正,岩田一政: "通貨統合に伴う税制・資本市場への影響"日本租税研究協会. 355 (2000)

    • Related Report
      1999 Annual Research Report
  • [Publications] 村井 正、宮本十至子、森 真成: "EUの貯蓄貯蓄所得課税の共存モデルの逐条的分析" 『INTERNATIONAL TAXATION』. Vol.19.No.3. 15-27 (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "Level playing fieldとしてのEU法人税調和" 『INTERNATIONAL TAXATION』. Vol.19.No.3. 5-5 (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "ユーロ導入と税制" 租税研究. 592号. 40-64 (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正,宮本十至子: "EUにおける有害な租税競争と貯蓄所得課税共存モデル" INTERNATIONAL TAXATION. Vol.18.No.12. 33-44 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "環境税" 『関西大学法学研究所ノモス』. No.9. 391-401 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "欧州委員会スタッフとの議論から" INTERNATIONAL TAXATION. Vol.18.No.10. 7-7 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "協調と競争-EUにおける税制調和のデイレンマ-" 租税法研究. 26号. 1-26 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "EUはなぜ法人税調和に消極的か" 納税月報5. No.593. 8-9 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] Frans J. Vanistendael,Karel Van Hulle,村井 正: "E∪における投資環境-直接税制と会計基準を中心として-" 租税研究. 583号. 61-77 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "EU行動要綱は域内の租税ダンピングの是正に有効か" INTERNATIONAL TAXATION. Vol.18.No.4. 7-7 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "租税条約の解釈一租税条約と国内税法" 第48回租税研究大会記録(日本租税研究協会). 18-38 (1997)

    • Related Report
      1998 Annual Research Report
  • [Publications] 浦東 久男: "租税条約の教授免除規定と国内法令適用との関係-日米租税条約のわが国における適用-" 姫路法学. 23・24合併号. 257-282 (1998)

    • Related Report
      1998 Annual Research Report
  • [Publications] 谷口 勢津夫: "租税条約論-租税条約の解釈及び適用と国内法-" 1-342 (1999)

    • Related Report
      1998 Annual Research Report
  • [Publications] 村井 正: "諸外国における法人税改革の経験-米英独の法人改革の検証-" 税研JTRI. 75号. 46-52 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 村井 正: "持ち株会社と租税法" 税制別報. 45巻・11号. 45-50 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 村井 正: "EUCO_2税とシュマッカー判決-ビルク報告から-" 納税月報. 596号. 8-9 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 村井 正: "税のグリーン化" 納税月報. 599号. 8-9 (1997)

    • Related Report
      1997 Annual Research Report
  • [Publications] 村井 正: "有害な税税競争を排除するEUの行動要綱づくり" 納税月報. 602号. 8-9 (1998)

    • Related Report
      1997 Annual Research Report
  • [Publications] 谷口 勢津夫: "移転価格課税に関する租税条約と国内法の関係" 甲南法学. 37巻・3号. 153-238 (1997)

    • Related Report
      1997 Annual Research Report

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Published: 1997-04-01   Modified: 2016-04-21  

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