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The Future of Transfer Pricing -assessment of intangibles and risk

Research Project

Project/Area Number 18K01260
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Review Section Basic Section 05020:Public law-related
Research InstitutionMeiji University

Principal Investigator

MATSUBARA YURI  明治大学, 商学部, 専任教授 (30436505)

Co-Investigator(Kenkyū-buntansha) 姚 俊  明治大学, 商学部, 専任教授 (00610932)
潮海 久雄  筑波大学, ビジネスサイエンス系, 教授 (80304567)
Project Period (FY) 2018-04-01 – 2024-03-31
Project Status Completed (Fiscal Year 2023)
Budget Amount *help
¥4,420,000 (Direct Cost: ¥3,400,000、Indirect Cost: ¥1,020,000)
Fiscal Year 2020: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000)
Fiscal Year 2019: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2018: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords移転価格税制 / 無形資産評価 / OECD移転価格ガイドライン / 租税仲裁制度 / Transfer Pricing / Intangible Asset / OECD TP Guideline / Tax Treaty Arbitration / Intangibles / 税のDX化 / IoT / AI / 人的資本 / sustainability / Taxpayers' rights / FIRE project / BEPS 2.0 / Digitalization / IFA / ILA / 租税条約 / BEPS2.0 / 移転価格 / 租税仲裁協定 / IFA / ILA / 租税情報交換 / COVID-19と税制 / 租税条約仲裁協定 / 無形資産とAI / AI関連発明 / 無形資産の評価 / 国際会計 / 国際租税法 / 特許権 / AIと知的財産 / 租税条約仲裁条項 / OECD / リスク評価
Outline of Final Research Achievements

The most important research achievement of this project is the publication of "Oxford Handbook of International Tax Law". The principal researcher Yuri Matsubara has the honor to contribute one chapter titled "OECD Transfer Pricing Guidelines and tax law" together with Clemence Garcia. Initially, this project planned to end in 2021, but due to the COVID-19, all processes were suspended and delayed. Meanwhile, the principal researcher could develop her thought more precisely with help of co-researchers (Prof. You and Prof Shiomi) to elaborate the manuscript. Besides that, in the last year, after the COVID-19 era, the principal researcher could visit OECD/several European institutions so that she could participate in several closed international tax profession's meetings there.

Academic Significance and Societal Importance of the Research Achievements

本研究を通じて、日本国外の租税法の著名な専門家(研究者や実務家)だけでなく、隣接分野の研究者とも交流を深めることができ、本研究テーマに関連して何度か公開セミナーをm明治大学で開催し、外部の専門家を定期的に招待した。そこで一同に会して議論することにより、日本国内でも、実務家同志(従来、日本では課税当局の関係者と民間の実務家である弁護士・会計士・税理士・インハウスの税務専門家)は、日本ではあまり異業種の専門家とは積極的に交流をしたがらない傾向があった)の交流を広げるきっかけとなったと考える。また、若手育成という観点から、当初の研究分担者に加えて随時研究メンバーを募り、専門家集団の層が厚くなった。

Report

(7 results)
  • 2023 Annual Research Report   Final Research Report ( PDF )
  • 2022 Research-status Report
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • 2018 Research-status Report
  • Research Products

    (42 results)

All 2023 2022 2021 2020 2019 2018 Other

All Int'l Joint Research (13 results) Journal Article (10 results) (of which Peer Reviewed: 5 results) Presentation (9 results) (of which Int'l Joint Research: 9 results,  Invited: 8 results) Book (8 results) Remarks (1 results) Funded Workshop (1 results)

  • [Int'l Joint Research] Oxford University/LSE/Leeds University(英国)

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research] Melborune Law School/UNSW/University of Sydeny(オーストラリア)

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research] WU/University of Graz/Uiversity of Linz(オーストリア)

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research] University of Lausanne/Uiversity of Zurich/University of Basel(スイス)

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research] MPI International Tax Law/University of Muenster/University of Hamburg(ドイツ)

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research]

    • Related Report
      2023 Annual Research Report
  • [Int'l Joint Research] Oerebro University/Lingkoeping University/Stockholm University(スウェーデン)

    • Related Report
      2021 Research-status Report
  • [Int'l Joint Research] University of London/Melbourne University/Leiden University(英国)

    • Related Report
      2021 Research-status Report
  • [Int'l Joint Research] WU(オーストリア)

    • Related Report
      2020 Research-status Report
  • [Int'l Joint Research] Oxford University(英国)

    • Related Report
      2020 Research-status Report
  • [Int'l Joint Research] オックスフォード大学/メルボルン大学/リンツ大学(英国)

    • Related Report
      2019 Research-status Report
  • [Int'l Joint Research] ウィーン経済大学(オーストリア)

    • Related Report
      2018 Research-status Report
  • [Int'l Joint Research] 中国社会科学院/中南財経政法大学/CNIPA知識産権発展センター(中国)

    • Related Report
      2018 Research-status Report
  • [Journal Article] 2022年度IFA年次総会(ベルリン大会)報告会(2) WIN活動報告2023

    • Author(s)
      松原有里
    • Journal Title

      租税研究

      Volume: 3 Pages: 325-339

    • Related Report
      2022 Research-status Report
  • [Journal Article] データ共有の法的課題-IoT、AI開発の事例2023

    • Author(s)
      潮海久雄
    • Journal Title

      特許研究

      Volume: 75 Pages: 7-30

    • Related Report
      2022 Research-status Report
  • [Journal Article] Integrating business model for sustainability and performance management to promote occupational health and safety, A discussion of value2022

    • Author(s)
      Ulf Johanson, Emmanuel Aboagye, Jun Yao
    • Journal Title

      Frontiers of Sustainability

      Volume: 3 Pages: 1-14

    • DOI

      10.3389/frsus.2022.950847

    • Related Report
      2022 Research-status Report
  • [Journal Article] 移転価格をめぐる動向と課題2021

    • Author(s)
      山川博樹・平川唯士・本田光宏・松原有里・吉村政穂
    • Journal Title

      租税研究

      Volume: 9

    • Related Report
      2021 Research-status Report
  • [Journal Article] Patentability Issues for AI-related Innovation in Japan2021

    • Author(s)
      Nakajima, Yumi, SHIOMI Hisao
    • Journal Title

      AIPPI Japan

      Volume: 46, No.2 Pages: 71-89

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] デジタル単一市場における著作権指令ーオンライン上の媒介者の責任の視点2021

    • Author(s)
      潮海久雄
    • Journal Title

      EU法研究

      Volume: 9 Pages: 103-132

    • Related Report
      2020 Research-status Report
    • Peer Reviewed
  • [Journal Article] AI関連発明における特許要件2019

    • Author(s)
      中島裕美・潮海久雄
    • Journal Title

      AIPPI

      Volume: 7

    • NAID

      40021983320

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] サポート要件(パラメータ特許事件2019

    • Author(s)
      潮海久雄
    • Journal Title

      別冊ジュリスト

      Volume: 242

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] スリーステップテストからフェアユースへの著作権制限規定の変容―機械学習(AI)における情報解析規定の批判的検討ー2019

    • Author(s)
      潮海久雄
    • Journal Title

      民商法雑誌

      Volume: 155

    • NAID

      40022010643

    • Related Report
      2019 Research-status Report
    • Peer Reviewed
  • [Journal Article] 特許権侵害に基づく損害賠償―ドイツ法からの示唆―2018

    • Author(s)
      潮海久雄
    • Journal Title

      日本工業所有権法学会会報

      Volume: 41 Pages: 113-158

    • Related Report
      2018 Research-status Report
  • [Presentation] Taxation of Crypt Currency in Japan2022

    • Author(s)
      Yuri Matsubara
    • Organizer
      FIRE Project
    • Related Report
      2022 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] What is the appropriate tax treatment for crypto currencies?2022

    • Author(s)
      Yuri Matsubara
    • Organizer
      FIRE project workshop
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Covid-19 and the Future of International Tax Policy2021

    • Author(s)
      Yuri Matsubara
    • Organizer
      Annual Symposium of University of Milan and University of Florida
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Recent Trend of Transfer Pricing Taxation2021

    • Author(s)
      Yuri Matsubara
    • Organizer
      University of Lausanne
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Green New Deal?2021

    • Author(s)
      Yuri Matsubara/Eleonore Gustafsson
    • Organizer
      International Fiscal Association WIN Japan Sweden branches
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] Covid-19 and the Future of International Tax Policy2020

    • Author(s)
      Yuri Matsubara
    • Organizer
      Annual Symposium of University of Milan and University of Florida
    • Related Report
      2020 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Tax Treaty Case Law around the globe2019

    • Author(s)
      Yuri Matsubara
    • Organizer
      WU International Tax Conference
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Transfer Prrcing and PE taxation, Recent Trends in Japan2019

    • Author(s)
      Yuri Matsubara
    • Organizer
      International Fiscal Association Asia Pasific Conference 2019 Melbourne
    • Related Report
      2019 Research-status Report
    • Int'l Joint Research / Invited
  • [Presentation] Tax Treaty Arbitration2018

    • Author(s)
      Yuri Matsubara
    • Organizer
      WU International Summer Tax Conference in Rust 2018
    • Related Report
      2018 Research-status Report
    • Int'l Joint Research / Invited
  • [Book] The Oxford Handbook of International Tax Law2023

    • Author(s)
      Florian Haase, Georg Kofler (ed.),
    • Total Pages
      1184
    • Publisher
      Oxford University Press
    • ISBN
      9780192897688
    • Related Report
      2023 Annual Research Report
  • [Book] Tax Treaty Arbitration2020

    • Author(s)
      Yuri Matsubara, Pasquale Pistone, Michelle Markham, Katharina Kubik, Laura Turcan, Bert Peters, Isabelle Richelle, Luis E. Schoueri, Elizabeth Whinsitt, Natalia Quinones, Nevia Cicin-Sain, Daniel Gutmann, C, Pasquier, D. Ruell, K. Perrou, B. Koloza, et al.
    • Total Pages
      849
    • Publisher
      IBFD
    • ISBN
      9789087226145
    • Related Report
      2020 Research-status Report
  • [Book] Tax Treaty Case Law around the globe 20192020

    • Author(s)
      Yuri Matsubara, Micahel Beusch, Yariv Brauner, David Duff, Werner Haslehner, T. Johnson, B. Karolyi, E. Kemmeren, I. Lazarov, Na Li, K. Perrou, J. Roeleveld, Alexander Rust, Luis Eduardo Schoueri, D.P. Sengupta, Rita Szudoczky, C. John Taylor, Karolina Tetlak, Dinis Tracana, Edoardo Traversa, Richard Vann et al.
    • Total Pages
      415
    • Publisher
      Linde Verlag
    • ISBN
      9783709411001
    • Related Report
      2020 Research-status Report
  • [Book] Tax Treaty Arbitration2020

    • Author(s)
      Yuri Matsubara edited by M.Lang, J.Owens, P.Pistone, A. Rust, J. Schuch,C. Staringer, A. Storck
    • Total Pages
      849
    • Publisher
      IBFD
    • Related Report
      2019 Research-status Report
  • [Book] International Taxation in a Changing Landscape2019

    • Author(s)
      Yuri Matsubara edited by J. Monsenego, J. Bjuvberg
    • Total Pages
      268
    • Publisher
      Wolters Kluwer
    • ISBN
      9789041192349
    • Related Report
      2019 Research-status Report
  • [Book] これでいいのか!2018年著作権法改正2019

    • Author(s)
      潮海久雄
    • Total Pages
      99
    • Publisher
      インプレスR&D
    • ISBN
      9784844396970
    • Related Report
      2019 Research-status Report
  • [Book] 会計研究の系譜と発展2019

    • Author(s)
      姚俊
    • Total Pages
      436
    • Publisher
      千倉書房
    • ISBN
      9784805111697
    • Related Report
      2019 Research-status Report
  • [Book] International Taxation in a Changing Landscape -Liber Amicourm in Honour of Bertil Wiman- Chap. 14 Tax and Social Security Treaties ina Japan: Towards the New Era of Japan's Global Worker Policy2019

    • Author(s)
      Yuri Matsubara
    • Total Pages
      272
    • Publisher
      Kluwer Law International
    • ISBN
      9789041192349
    • Related Report
      2018 Research-status Report
  • [Remarks] 平成30年度知的財産に関する日中共同研究報告書

    • URL

      https://www.jpo.go.jp/resources/report/takoku/nicchu_houkoku/h30.html

    • Related Report
      2018 Research-status Report
  • [Funded Workshop] International Fiscal Association Women in Network2021

    • Related Report
      2021 Research-status Report

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Published: 2018-04-23   Modified: 2025-01-30  

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