The Law of International Tax Procedure - Basic Research

• Project/Area Number: 25380026
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public law
• Research Institution: The University of Tokyo
• Principal Investigator: Masui Yoshihiro 東京大学, 法学(政治学)研究科(研究院), 教授 (90199688)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Project Status: Completed (Fiscal Year 2015)
• Budget Amount: ¥4,940,000 (Direct Cost: ¥3,800,000、Indirect Cost: ¥1,140,000); Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000); Fiscal Year 2014: ¥1,690,000 (Direct Cost: ¥1,300,000、Indirect Cost: ¥390,000); Fiscal Year 2013: ¥1,820,000 (Direct Cost: ¥1,400,000、Indirect Cost: ¥420,000)
• Keywords: 租税手続法 / 租税条約 / 情報交換 / 税務執行共助条約 / OECD税務長官会議 / BEPSプロジェクト / 共通報告基準 / 多国間税務執行共助条約 / 自動的情報交換

Outline of Final Research Achievements

The international aspects of the law of tax procedure were examined in three areas. (1) Study on the outputs by the Forum on Tax Administration and the Global Forum on Transparency and Exchange of Information for Tax Purposes. (2) Study on the Convention on Mutual Administrative Assistance in Tax Matters and its Commentaries. (3) Study on the Automatic Exchange of Financial Account Information in Tax Matters especially in relation to the 2015 domestic law reform of Japan implementing Common Reporting Standard.

Research Products

• [Journal Article] 租税条約の不在?!―国際取引と租税法 (2016)
  • Author(s): 増井良啓
  • Journal Title: 法学教室 Volume: 425 Pages: 34-40
• [Journal Article] 非居住者に係る金融口座情報の自動的交換―CRSが意味するもの (2015)
  • Author(s): 増井良啓
  • Journal Title: 論究ジュリスト Volume: 14 Pages: 218-223
• [Journal Article] OECD, Co-operative Compliance: A Framework: From Enhanced Relationship to Co-operative Compliance（2013） (2015)
  • Author(s): 増井良啓
  • Journal Title: 租税研究 Volume: 783 Pages: 334-341
• [Journal Article] マルチ税務行政執行共助条約の注釈を読む (2014)
  • Author(s): 増井良啓
  • Journal Title: 租税研究 Volume: 775 Pages: 253-291
• [Journal Article] 国際課税を巡る最近の課題と展望―ＢＥＰＳプロジェクトをふまえて― (2014)
  • Author(s): 増井良啓
  • Journal Title: 租税研究 Volume: 771 Pages: 7-64
• [Journal Article] 学界展望（租税法）OECD，Addressing Base Erosion and Profit Shifting (OECD Publishing, February 2013, 87pp.) (2013)
  • Author(s): 増井良啓
  • Journal Title: 国家学会雑誌 Volume: 126 Pages: 1136-1140
• [Presentation] 再分配の手法と税制 (2015)
  • Author(s): 増井良啓
  • Organizer: 租税法学会
  • Place of Presentation: 新潟大学（新潟県新潟市）
  • Year and Date: 2015-10-10
• [Presentation] Recent developments in international taxation (2014)
  • Author(s): Yoshihiro Masui
  • Organizer: International Fiscal Association
  • Place of Presentation: Munbai, India
  • Year and Date: 2014-10-12 – 2014-10-17
  • Invited
• [Presentation] Developments in Model Tax Treaties; Impact on Asia (2013)
  • Author(s): Yoshihiro Masui
  • Organizer: International Fiscal Association
  • Place of Presentation: Hilton Kuala Lumpur Hotel (マレーシア、クアラルンプール）
  • Invited
• [Remarks] 租税手続法の国際的側面
  • URL: http://www.masui.j.u-tokyo.ac.jp/teach/2014LSSeminar.html