The Law of International Tax Procedure - Basic Research
| Project/Area Number |
25380026
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | The University of Tokyo |
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Principal Investigator |
Masui Yoshihiro 東京大学, 法学(政治学)研究科(研究院), 教授 (90199688)
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| Project Period (FY) |
2013-04-01 – 2016-03-31
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| Project Status |
Completed (Fiscal Year 2015)
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| Budget Amount *help |
¥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)
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| 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 |
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| 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.
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Report
(4 results)
Research Products
(10 results)
