| Project/Area Number |
15K03129
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Ritsumeikan University |
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Principal Investigator |
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| Research Collaborator |
Wolfgang Schön
|
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| Project Period (FY) |
2015-04-01 – 2019-03-31
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| Project Status |
Completed (Fiscal Year 2018)
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| Budget Amount *help |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | 国際税法 / 出国税 / EU税法 / 国外転出時課税 / BEPS / タックス・ヘイブン / 租税回避防止指令 / 市民権課税 / 出国課税 / 納税義務の拡張 |
|---|
| Outline of Final Research Achievements |
Some countries have introduced exit taxation systems as a countermeasure against losing tax jurisdiction by the transfer of residence or assets abroad of persons, such as individuals or a company. In particular, exit taxation systems of EU member states are required to be compatible with EU laws, and therefore there are some issues on the appropriate allocation rules of taxation powers between member states.
This is a comparative legal study on Germany, the United States and Japan, referring to the recent EU trend. For this research project, we took into the consideration appropriate allocation of taxation powers between host and home countries, as a countermeasure against losing tax jurisdiction by the international transfer of residence or assets of persons.
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| Academic Significance and Societal Importance of the Research Achievements |
巨大IT多国籍企業、富裕層による国際的なタックスプランニングを利用した課税逃れに対する取り組みの一つである出国課税制度を米独と比較しながら検討した。本研究中に我が国は出国課税に分類される国外転出時課税を導入しており、本研究からその課題を明らかにした。出国課税の問題について広く周知するために、その発信として、「特別寄稿 居住地の国外移転と出国課税」近畿税理士界633号8頁（2017）を公表した。
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Report
(5 results)
Research Products
(20 results)
