租税条約におけるPrincipal Purpose Test条項の意義と役割－所得の帰属の観点から－

• Project/Area Number: 25K04734
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Chuo University
• Principal Investigator: 阿部 雪子 中央大学, 商学部, 教授 (50299814)
• Project Period (FY): 2025-04-01 – 2028-03-31
• Project Status: Adopted (Fiscal Year 2025)
• Budget Amount: ¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000); Fiscal Year 2027: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000); Fiscal Year 2026: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000); Fiscal Year 2025: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)