| Budget Amount *help |
¥7,540,000 (Direct Cost: ¥5,800,000、Indirect Cost: ¥1,740,000)
Fiscal Year 2015: ¥2,860,000 (Direct Cost: ¥2,200,000、Indirect Cost: ¥660,000)
Fiscal Year 2014: ¥2,210,000 (Direct Cost: ¥1,700,000、Indirect Cost: ¥510,000)
Fiscal Year 2013: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
|
|---|
| Outline of Final Research Achievements |
This research deals with a variety of types of conflict of norms which newly occurred in the field of international tax law under the globalization, from the viewpoint of conflict of laws (private international law). Concretely, the following four topics are examined as the most important issues in this field: i) theoretical analysis on tax jurisdiction from the viewpoint of public international law; 2) proper reference to foreign applicable law in Japanese tax law; 3) transformation of international tax legal order; 4) tension between international investment treaties and tax law regime. The former two topics are analyzed from the viewpoint of the consistency with the general theory of private (and public) international law, whereas the latter two topics are discussed, from the viewpoint of the appropriate response of the conflict of laws to the legal pluralism promoted under the globalization.
|
