A Comparative Study : Dispute of Resolution on Tax Law

Research Project

Project/Area Number	21730036
Research Category	Grant-in-Aid for Young Scientists (B)
Allocation Type	Single-year Grants
Research Field	Public law
Research Institution	Meiji University
Principal Investigator	MATSUBARA Yuri 明治大学, 商学部, 准教授 (30436505)
Project Period (FY)	2009 – 2011
Project Status	Completed (Fiscal Year 2011)
Budget Amount *help	¥4,160,000 (Direct Cost: ¥3,200,000、Indirect Cost: ¥960,000) Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000) Fiscal Year 2010: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000) Fiscal Year 2009: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
Keywords	公法上の和解 / 国税不服審判所 / 前置主義 / 訴えの取り下げ / 裁判上の和解 / 租税条約 / 相互協議 / 仲裁廷 / 租税訴訟 / 移転価格税制 / 国際仲裁制度 / 和解手続 / 仲裁条項 / 国税不服所 / 日蘭租税条約 / 租税救済手続 / 少額裁判制度 / イギリス:オーストラリア / 相互狭義 / 対審制
Research Abstract	This Study is an international comparative survey in relation to the possibility to apply the settlement/dispute resolutions on tax law cases. Traditionally, it seemed to be prohibited in Japan(same in civil law jurisdictions). Nevertheless, I realized that under the several conditions(Ex. by the judge's initiative) the settlement may be allowed and that the dispute resolutions on the cross border cases(Ex. Transfer Pricing) would become in the light of litigation costs quite useful measure in the near future.