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1998 Fiscal Year Final Research Report Summary

Legal Policy on Intenational Tax Relation : EU and Japan

Research Project

Project/Area Number 08045016
Research Category

Grant-in-Aid for international Scientific Research

Allocation TypeSingle-year Grants
SectionUniversity-to-University Cooperative Research
Research Field Public law
Research InstitutionKANSAI UNIVERSITY

Principal Investigator

MURAI Tadashi  Kansai University, Faculty of Law, Professor, 法学部, 教授 (40067591)

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
Project Period (FY) 1996 – 1998
Keywordsharmful tax competition / coexistence model field / financial service center / DGXX1 / coexistence model field / introduction of Euro / level playing field / Gilly case
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.

  • Research Products

    (28 results)

All Other

All Publications (28 results)

  • [Publications] 村井 正、宮本十至子、森 真成: "EUの貯蓄貯蓄所得課税の共存モデルの逐条的分析" INTERNATIONAL TAXATION. Vol.19. No.3. 15-27 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "Level playing fieldとしてのEU法人税調和" INTENATIONAL TAXATION. Vol.19. No.3. 5-5 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "ユーロ導入と税制" 租税研究. 592号. 40-64 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正, 宮本十至子: "EUにおける有害な租税競争と貯蓄所得課税共存モデル" INTENATIONAL TAXATION. Vol.18. No.12. 33-44 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "ユーロは法人税調和への圧力" 納税月報11. No.611. 8-9 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "欧州委員会スタッフとの議論から" INTENATIONAL TAXATION. Vol.18. No.10. 7-7 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "協調と競争-EUにおける税制調和のデイレンマ-" 租税法研究. 26号. 1-26 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "EUはなぜ法人税調和に消極的か" 納税月報5. No.593. 8-9 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Frans J. Vanistendael, Karel Van Hulle, 村井 正: "EUにおける投資環境-直接税制と会計基準を中心として-" 租税研究. 583号. 61-77 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "EU行動要綱は域内の租税ダンピングの是正に有効か" INTENATIONAL TAXATION. Vol.18. No.4. 7-7 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Frans J. Vanistendael: "European Taxation in the 21st Century : The Road Towards Integration" EUROPEAN TAXATION. Vol.38. No.10. 331-335 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Frans J. Vanistendael: "THE CONSEQENCES OF SCHUMACKER AND WIELOCKX : TWO STEPS FORWARDS IN THE TAX PROCESSION OF ECHTERNACH" Common Market Law Review. 33. 255-269 (1996)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Karel Van Hulle: "Die Zukunft der europaeischen Rechnungslegung im Rahmen einer sich aendernden interntionalen Rechnungslegung" Die Wirtschaftspruefung. Jg.51, Nr.4-5. 138-153 (1998)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Karel Van Hulle: "Commentary-What do SMEs Really need?" ACCOUNTANCY-INTERNATIONAL EDDITION. Vol.120, No.1252. 60-61 (1997)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] TADASHI MURAI,TOSHIKO MIYAMOTO,MASANARI MORI: "INTERPRETATIVE ANALYSIS OF EACH ARTICLES OF CO-EXISTENCE MODEL WITHIN EU" INTERNATIONAL TAXATION. VOL.19 NO.3. 15-27 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "HARMONIZATION OF EU CORPORATE TAXATION AS LEVEL PLAYING FIELD" INTERNATIONAL TAXATION. VOL.19 NO.3. 5-5 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "INTRODUCTION OF EURO AND TAXATION" TAX RESEARCH. VOL.592. 40-64 (1999)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI,TOSHIKO MIYAMOTO: "HARMFUL TAX COMPETITION WITHIN EU AND CO-EXISTENCE MODEL" INTERNATIONAL TAXATION. VOL.18 NO.12. 33-44 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "IMPACT OF EURO ON CORPORATE TAX HARMONIZATION" TAX MONTHLY 11. NO.611. 8-9 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "DISCUSSION WITH STAFFS OF DG XX I OF EUROPEAN COMMISSION" INTERNATIONAL TAXATION. VOL.18 NO.10. 7-7 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "COOPERATION AND COMPETITION THE EU'S DILEMMA IN TAX COORDINATION" JAPAN TAX LAW REVIEW. 26. 1-26 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "WHY EU DOES CORPORATE TAXATION NEGATIVE HARMONIZE?" TAX MONTHLY 5. NO.593. 8-9 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] FRANS J.VANISTENDAEL,KAREL VAN HULLE,TADASHI MURAI: "INVESTMENT ENVIRONMENT IN EU FOCUSED ON DIRECT TAXATION AND ACCOUNTING STANDARD" TAX RESEARCH. NO.583. 61-77 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] TADASHI MURAI: "IS CODE OF CONDUCT EFFECTIVE TREATMENT FOR TAX DUMPING?" INTERNATIONAL TAXATION. VOL.18 NO.4. 7-7 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] FRANS J.VANISTENDAEL: "EUROPEAN TAXATION IN THE 21ST CENTURY : THE ROAD TOWARDS INTEGRATION" EUROPEAN TAXATION. VOL.38 NO.10. 331-335 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] FRANS J.VANISTENDAEL: "THE CONSEQUENCES OF SCHUMACKER AND WIELOCKX : TWO STEPS FORWARDSIN THE TAX PROCESSION OF ECHTERNACH" COMMON MARKET LAW REVIEW. 33. 255-269 (1996)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] KAREL VAN HULLE: "DIE ZUKUNFT DER EUROPAEISCHEN RECHNUNGSLEGUNG IM RAHMEN EINER SICH AENDERNDEN INTERNATIONALEN RECHNUNGSLEGUNG" DIE WIRTSCHAFTS PRUEFUNG. JG51 NR.4-5. 138-153 (1998)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] KAREL VAN HULLE: "COMMENTARY-WHAT DO SMEs REALLY NEED?" ACCOUNTANCY-INTERNATIONAL EDDITION. VOL.120 NO.1252. 60-61 (1997)

    • Description
      「研究成果報告書概要(欧文)」より

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Published: 1999-12-08  

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