A study on judicial anti-tax avoidance doctrines in the United States
| Project/Area Number |
24653007
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| Research Category |
Grant-in-Aid for Challenging Exploratory Research
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Wakayama University |
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Principal Investigator |
HAKAMATA Yuji 和歌山大学, 経済学部, 教授 (60623759)
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| Project Period (FY) |
2012-04-01 – 2014-03-31
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| Project Status |
Completed (Fiscal Year 2013)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2013: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2012: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
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| Keywords | 米国 / 租税回避 / 否認法理 / Gregory / グレゴリー / 日米比較 / 外国税額控除余裕枠 / 法人格否認 |
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| Research Abstract |
Purpose of this study is to see if judicial anti-tax avoidance doctrines in the U.S. are transferable to Japanese taxation where Western style tax shelters are causing serious problems.
The outset case of the doctrines, Gregory v. Helvering, was a case of purposive interpretation under strong influence of legal liberalism, whose interpretation, I think, is quite similar to that of some Japanese Supreme Court cases in these 10 years, including a famous tax avoidance case on foreign tax credit in 2005.
This study also analyze the developments of the anti-tax doctrines until 1950's, studying tax cases on corporate reorganization and on disregard of corporate entity.
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Report
(3 results)
Research Products
(4 results)
