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Cost Sharing Agreement and International Taxation

Research Project

Project/Area Number 10620020
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
Research Field Public law
Research InstitutionKYOTO UNIVERSITY

Principal Investigator

OKAMURA Tadao  Kyoto University, graduate school of Law, Professor, 法学研究科, 教授 (30183768)

Project Period (FY) 1998 – 2000
Project Status Completed (Fiscal Year 2000)
Budget Amount *help
¥3,100,000 (Direct Cost: ¥3,100,000)
Fiscal Year 2000: ¥900,000 (Direct Cost: ¥900,000)
Fiscal Year 1999: ¥1,100,000 (Direct Cost: ¥1,100,000)
Fiscal Year 1998: ¥1,100,000 (Direct Cost: ¥1,100,000)
Keywordscost sharing / intangibles / intellectual property / international taxation / tax shelter / reorganization / liguidation / acquisition / 租税優遇 / 優遇措置 / 組織税制 / 組織再編 / 繰越損失 / 費用分担取決め / 租税回避 / 実質主義 / 事業目的 / 虚偽取引 / 移転価格税制 / コストシュアリング / 独立当事者間基準
Research Abstract

This study addressed international tax issues on the development of intangibles, such as intellectual properties. Specifically, it focused on the cost sharing agreements and how it relates to the basic framework of international taxation. Because it is almost impossible or unrealistic to evaluate the transfer prices of intangibles and to determine their locations or owners, and sources of their income, this study discussed whether it is possible to avoid these difficulties.
This study encountered two problems in its course.
First, tax laws of most countries provide incentives to the developments of intellectual properties, and these tax preferences are traded and transferred to third parties in the tax shelter schemes, which should be controlled. On the other hand, tax law should not deter international participation in the developments of intangibles. This study accumulated American cases and rulings on this area, and examined principles such as "substance over form", business purpose test, and sham transactions.
Second, transfer of intangibles is often arranged as a corporate reorganization. Target intangibles are kept in the corporate shell, and the rules of corporate reorganization defer the recognition of gain or loss related to the intangibles transferred. This deferral might abusively magnify the effects of tax preferences provided to developments of intangibles. This study examined ground rules relating to corporate liquidation and acquisition, and showed that the policy concerning to the abusive use of reorganization should be based on the shareholder level, although its numerical analysis has yet to be concluded.

Report

(4 results)
  • 2000 Annual Research Report   Final Research Report Summary
  • 1999 Annual Research Report
  • 1998 Annual Research Report
  • Research Products

    (15 results)

All Other

All Publications (15 results)

  • [Publications] 岡村忠生: "法人清算・取得課税におけるインサイド・ベイシスとアウトサイド・ベイシス"法学論叢. 148-5・6号. 193-282 (2001)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "税負担回避の意図と二分肢テスト"税法学. 543号. 3-30 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "法人分割税制とその乱用"税経通信. 55-14号. 17-30 (2000)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "内国歳入法典482条における費用分担取決めについて"京都大学法学部創立百周年記念論文集. 2. 205-260 (1999)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "無形資産の課税繰延べ取引と内国歳入法典482条"民商法雑誌. 118. 610-635,803-836 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "キャピタルゲイン・ロス課税の創設"税経通信. 53-10号. 33-39 (1998)

    • Description
      「研究成果報告書概要(和文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Conflict Between Inside and Outside Basis in Corporate Liquidation and Acquisition"Kyoto Law Rev. (Hougakaronsou). Vol.148 No.5, 6. 193-282 (2001)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Tax Avoidance Purpose and the Two-Pronged Test"Tax Jaraspradence (Zeihoagaku). No 543. 3-30 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Corporate Division and its Abuse"Zeikeitsushin. Vol.55 No 14. 17-30 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Cost Sharing Agreement and I.R.C.Sec.482"Kyoto Daigaku Hougnkabu Souritsa Hyakashunen Kinen Ronban shu. Vol.2. 205-260 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Deferral in Intangible Taxation and I.R.C.Sec.482"Minshouhou zassi. Vol.118. 610-635, 803-836 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] Tadao OKAMURA: "Capital Gain and Loss Taxation"Zeikeitsushin. Vol.53 No 10. 33-39 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
    • Related Report
      2000 Final Research Report Summary
  • [Publications] 岡村忠生: "税負担回避の意図と二分肢テスト"税法学. 543号. 3-30 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岡村忠生: "法人分割税制とその乱用"税経通信. 55巻15号. 31-43 (2000)

    • Related Report
      2000 Annual Research Report
  • [Publications] 岡村忠生: "法人清算・取得課税におけるインサイド・ベイシスとアウトサイド・ベイシス"法学論叢. 148巻5・6号. 193-282 (2001)

    • Related Report
      2000 Annual Research Report

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Published: 1998-04-01   Modified: 2016-04-21  

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