| Project/Area Number |
14320006
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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 law
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| Research Institution | Yokohama National University |
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Principal Investigator |
KAWABATA Yasuyuki Yokohama National University, International Graduate School of Social Sciences, Professor of Law, 大学院・国際社会科学研究科, 教授 (70224839)
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| Co-Investigator(Kenkyū-buntansha) |
SHOJI Katsuhiro Keio Gijuku University, Graduate School of Law, Professor of Law, 大学院・法務研究科, 教授 (60235710)
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| Project Period (FY) |
2002 – 2005
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| Project Status |
Completed (Fiscal Year 2005)
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| Budget Amount *help |
¥8,900,000 (Direct Cost: ¥8,900,000)
Fiscal Year 2005: ¥1,900,000 (Direct Cost: ¥1,900,000)
Fiscal Year 2004: ¥2,000,000 (Direct Cost: ¥2,000,000)
Fiscal Year 2003: ¥2,100,000 (Direct Cost: ¥2,100,000)
Fiscal Year 2002: ¥2,900,000 (Direct Cost: ¥2,900,000)
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| Keywords | European Union / Free movement of Capital / Non-discrimination / European Constitution / Euro Group / Withholding Tax / OECD / Tax Conventions / OECDモデル租税条約 / 源泉徴収税 / 貯蓄 / 警察・掲示司法協力 / 欧州逮捕状 / 警察・刑事司法協力 / IBFD / 欧州憲法条約草案 / 裁量的政策調整 / 欧州中央銀行 / 資本の自由移動 / 非居住者 / 租税情報交換 / 欧州諮問会議 / 欧州憲法制定条約 / 裁量的政策調査 |
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| Research Abstract |
Through this research project from 2002 to 2006, the policy developments and coordination among member countries of the European Union and those of the Organization for Economic Cooperation and Development have been focused on. Legal Coordination of the relevant countries for free movement of capital has significant influence over substantially any legal field and activities of member countries, as well as those of the international organizations. Especially, for our research project, domestic tax system, international taxation, financial regulations, mutual assistance in criminal matters seemed faced with serious infringement of cooperative policy coordination among countries.
European Court of Justice have ever treated cases relating to taxation, financial regulation and other related matters under its authorities given by the European treaties, and determined some national legislations to be violation of European law. This tendency could be observed in tax, finance and criminal fields under common understandings of relevant EU Law.
Fiscal Committee, OECD has revised their Model Tax Convention on Income and on Capital, in 2000,2003 and 2005. Through these revisions, the texts of the Convention become ready for effective administration of international tax system through the Convention. The treatment of the Permanent Establishments and the income from dividends or other distributions of corporate profits become more liberalized one, exempting source taxation of specific types of income or allowing treaty partners to tax items of income with lower rate of tax. This tendency would be understood
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