| Project/Area Number |
15H06305
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| Research Category |
Grant-in-Aid for Research Activity Start-up
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| Allocation Type | Single-year Grants |
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| Research Field |
Economic history
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| Research Institution | Shiga University |
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Principal Investigator |
Ryo Izawa 滋賀大学, 経済学部, 准教授 (30761225)
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| Project Period (FY) |
2015-08-28 – 2017-03-31
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| Project Status |
Completed (Fiscal Year 2016)
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| Budget Amount *help |
¥2,990,000 (Direct Cost: ¥2,300,000、Indirect Cost: ¥690,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| Keywords | 国際税務 / 多国籍企業 / 両大戦間期 / 経営史 / 経済史 / 国際経営 / 経営学 / 国際法学 |
|---|
| Outline of Final Research Achievements |
This study explores the history of international taxation systems and multinational enterprises (MNEs) in the first half of the 20th century. The study clarifies that MNEs developed multiple tax planning methods (e.g. converting overseas branch into subsidiary, transfer pricing, thin capitalization, utilization of tax havens). Moreover, European and American governments endeavored to manipulate the international taxation order in the arena of the League of Nations. From the perspective of management studies, tax planning in some British MNEs changed their management styles to control overseas business.
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