1998 Fiscal Year Final Research Report Summary
Legal Policy on Intenational Tax Relation : EU and Japan
| Project/Area Number |
08045016
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| Research Category |
Grant-in-Aid for international Scientific Research
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| Allocation Type | Single-year Grants |
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| Section | University-to-University Cooperative Research |
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| Research Field |
Public law
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| Research Institution | KANSAI UNIVERSITY |
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Principal Investigator |
MURAI Tadashi Kansai University, Faculty of Law, Professor, 法学部, 教授 (40067591)
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| Co-Investigator(Kenkyū-buntansha) |
HAELTERMAN Axel Katholieke University, Leuven, Faculty of Law, Lecturer, カトリック大学・法学部, 講師
LARGE Jean Pierre Katholieke University, Leuven, Faculty of Law, Professor, カトリック大学・法学部, 教授
VANISTENDAEL フランス ジェイ ルーヴェン, カトリック大学・法学部, 教授
YAMATO Masashi Kansai University, Faculty of Law, Professor, 法学部, 教授 (70140241)
VANISTENDAEL Frans J. Katholieke University, Leuven, Faculty of Law, Professor
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| Project Period (FY) |
1996 – 1998
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| Keywords | harmful tax competition / coexistence model field / financial service center / DGXX1 / coexistence model field / introduction of Euro / level playing field / Gilly case |
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| Research Abstract |
1. We have held joint discussion on Investment on environment within EU-based on direct taxation and accounting standard-with Vanistendael and Van Hulle, of Leuvain Katholik, Van HuIle, as Head of Unit Financial Information-Accounting Standards of European Commission DGXV , expressed strategy of European accounting standard in light of global standard of accounting.
2. Translation and analysis of package of harmful tax competiton and saving income.
3. Restructuring of DG XX1 of European Commission and strenthing the power of European Parliament based on changing Maastricht Agreement.
4. Analysis of theories of tax competition Buchanan, Milton Friedman, Robert Mundell.
5. Analysis of some examples of harmful tax competition-luxembourg etc.
6. Background of introduction of coexistence model.
7. Analysis of each articles of coexistence model.
8. EU tax policy and tax practices after introduction of Euro. .
9.Tax cooperation with EU as level playing field.
lO.Change of methodology concerning transfer pricing-from traditional methodology to profit splitting and formula apportiomate.
11. Gifly Case 12.Schumacker case l3taxation of frontier worker with-in EU We have analysed these above mentioned problems.
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