Legal Policy Study on the inter-regional tax relationship and process for justification of tax base division
| Project/Area Number |
17K03351
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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 | Yokohama National University |
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Principal Investigator |
Kawabata Yasuyuki 横浜国立大学, 大学院国際社会科学研究院, 教授 (70224839)
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| Project Period (FY) |
2017-04-01 – 2020-03-31
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| Project Status |
Completed (Fiscal Year 2019)
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| Budget Amount *help |
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2019: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 租税条約 / 帰属主義 / 二重非居住者 / 恒久的施設 / 国家補助 / タックス・ヘイブン / 欧州連合 / 全世界所得課税 / ICAP / 法令遵守 / 移転価格 / デジタル・サービス税 / DST / 欧州委員会 / BEPS / 国際的租税回避 / 付加価値税 / 指令 / キャッシュ・フロー法人税 / デジタル税 / State Aids / 外国法人 / 公法学 / 租税法学 / 国際租税法学 |
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| Outline of Final Research Achievements |
With this legal research, I found three regional tax conflicts among Europe, US and Asia (especially, Japan) in the context of issue under existing income taxation or its alternatives between US and European member states, assuming discussions on BEPS initiated by aggressive tax savings or avoidances done by extra-large MNCs within past decade, and followed movements and policy trends in European member states against US. On the other hand, I reviewed basic treaty frameworks under Model Tax Treaties since the decades of the League of Nations, especially in light of preparatory or auxiliary activities and the Permanent Establishments, tax arbitrations under DTA.
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| Academic Significance and Societal Importance of the Research Achievements |
巨大な多国籍企業はその人的資源や知識資源を活用し、平均的な企業や個人では達成し得ない節税策を考案し十個することがあるが、それを放置することは納税者間の不公平を助長し、歳入にもネガティブな影響を与える。一方で、自由主義経済のもとでは個人や企業の経済活動はできるだけ自由でなければならない。これらの状況を対立軸としてて捉えることで、今後の関係税制の基本的価値がどのようなものに見いだされ、それを前提とする具体的制度設計がどのように行われるべきかを論ずることができるようになったと思われる。
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Report
(4 results)
Research Products
(17 results)
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[Presentation] Le Best Practices nel Sistema Giapponese2019
Author(s)
Yasuyuki Kawabata
Organizer
Finanza Pubblica e Fiscalita per Patrimonio Culturale- Le Misure Finanziarie E Tributarie per il Patrimonio Culturale: Sapienza Universita Di Roma, Roma, Italy
Related Report
Int'l Joint Research / Invited
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