| Project/Area Number |
21530025
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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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 |
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| Project Period (FY) |
2009 – 2011
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| Project Status |
Completed (Fiscal Year 2011)
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| Budget Amount *help |
¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000)
Fiscal Year 2011: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2010: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
Fiscal Year 2009: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
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| Keywords | 租税条約 / 国際的二重課税 / 条約便益 / 受益者 / 恒久的施設 / 居住の自由 / 開業の自由 / 欧州基本条約 / 国際的租税回避 / 国内的適用 / 条約の濫用 / 派生的制限効果 / 国内的執行 / 租税回避 / オランダ / 直接適用可能性 / タックス・ヘイブン対策税制 / 条約特典 / 非居住者 / 課税管轄権 / 欧州基本権 / 無差別原則 / プリザベーション / セービング |
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| Research Abstract |
Under this research activity, I researched tax legal systems itself, operation of these systems through national tax authorities, responses by the economics, trends in judicial cases, of Japan, European Countries and north American countries. With such research activities, I put analysis on the relationship of these factors among these countries, regions from the perspectives of legal policy methodology. As an outcome, I found that domestic tax systems of these countries with negative-discriminatory effects are gradually changed to non-discriminatory systems through GATT/WTO rules, European Treaty and other relevant legal frame-works outside tax fields.
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