The conflict between international obligations and domestic tax policies of states in investment arbitration
| Project/Area Number |
16K16993
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
International law
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| Research Institution | Nagoya Keizai University (2017-2019)
Nagoya University (2016) |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥3,640,000 (Direct Cost: ¥2,800,000、Indirect Cost: ¥840,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 投資仲裁 / 課税権 / 投資保護 / 投資協定仲裁 / 課税主権 / 国際投資保護 / 租税問題 / 投資協定 / 国際経済法 |
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| Outline of Final Research Achievements |
This research project systematically examined the protection of policy space for states in tax-related investor-state arbitration. Concretely, the researcher tried to build the fundamentals of theory of state's legitimate tax discretionary power through examination of ① protection of individual rights and state discretionary power in comparative tax law, and ② debates in supranational systems, such as WTO and EU law.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究の成果は、租税問題の重要な側面である国家の課税主権について、従来の議論の偏向を修正するものである位置づけることができる。先進国だけでなく、途上国の租税制度やその文脈を考慮した上で提案を行った政策的インプリケーションは、投資協定仲裁の持続可能性に大きく貢献できる。
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Report
(5 results)
Research Products
(13 results)
