Cross Border Transactions and Consumption Taxation
Project/Area Number |
25380027
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Research Field |
Public law
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Research Institution | Hitotsubashi University |
Principal Investigator |
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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 |
¥3,510,000 (Direct Cost: ¥2,700,000、Indirect Cost: ¥810,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2014: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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Keywords | 消費税 / クロス・ボーダー取引 |
Outline of Final Research Achievements |
Over 3 years from FY2012 to FY2015, conducted international comparison studies on consumption taxation applied to cross border transactions, taking into account actual tax reform process in Japan. I made several trips to Europe, South East Asia, and Oceania to discuss consumption tax issues with researchers, practitioners, and people in tax authorities. Based on these researches, I wrote seven papers on Japan's consumption tax policies. I also continued to update the data base of VAT Worldwide provided by the International Bureau on Fiscal Documentation (IBFD).
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Report
(4 results)
Research Products
(13 results)
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[Journal Article] 解説2015
Author(s)
渡辺智之
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Journal Title
『失われた国家の富:タックス・ヘイブンの経済学』(G.ズックマン著)
Volume: NTT出版
Pages: 153-178
Related Report
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