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1999 Fiscal Year Final Research Report Summary

Comprehensive study of OECD Model Tax Convention

Research Project

Project/Area Number 09620022
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeSingle-year Grants
Section一般
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) URAHIGASHI Hisao  Himeji Dokkyo University, Faculty of Law, Professor, 法学部, 教授 (60193968)
TANIGUCHI Setsuo  Konan University, Faculty of Law, Professor, 法学部, 教授 (30171846)
TSURUTA Hiromi  Kansai University, Faculty of Commerce, Professor, 商学部, 教授 (80121789)
KAWABATA Yasuyuki  Yokohama National University, Faculty of Economics, Associate Professor, 経済学部(平成9年度のみ), 助教授 (70224839)
Project Period (FY) 1997 – 1999
KeywordsGlobal Trading / Electric Commerce / Permanent Establishment / UN Model Tax Convention / Hufbauer / Pension scheme / Harmful Tax Competition / labor mobility
Research Abstract

We have had following research results during research periods 1997-1999.
(1)Member of the Research Group have had meeting bimonthly. We have discussed on crucial issues of OECD Model Tax Convention.
(2)Following guest speaker have spoken at our meeting.
1. Christpher H. Hanna, U.S., Southern Methodist University, 2. Dieter Birk, Germany, Muenster University, 3. Joachim Lang, Germany, Koeln University, 4. Frans Vanistendael, Belgium, Catholic Leuvan University, 5. Van Hulle, European Commission DG 15, 6. Ahn, Korea, Reinann University, 7. Reinhardt Mussgnug, Heidelberg University, 8. Van Raad, Holland, Leiden University, 9. Isao Yoshimuta, Tsukuba University
(3)Main Issues taken by members are as follows ; it's Comparison with UN Model Tax Convention, Global Trading, E-Commerce, Permanent Establishment Tax Coordination within EU from Mario Monti to Fritz Bolkestein, Harmful Tax Coordination, labor mobility, pension scheme, tax deferral, does Dutch Taxation be untransparent?
(4)Tadashi Murai has visited a lot of Research Institute including OECD and EU, where he discussed with distinguished scholar and specialists. He has visited OECD and EU on January 2000 at the cost of the Grant-in-aid. He has published as results of Research visit "Euro and Its impact on taxation and capital market" with Kazumasa Iwata by Japan Tax Association.

  • Research Products

    (14 results)

All Other

All Publications (14 results)

  • [Publications] 谷口 勢津夫: "OECDモデル租税条約の新たな課題-グローバル・トレーディングと電子商取引への対応を中心に-"関西大学法学研究所研究叢書. 第21冊. 1-42 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 浦東 久男: "OECD条約モデルと国連条約モデル"関西大学法学研究所研究叢書. 第21冊. 67-87 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井 正: "EUは税制の調整にどのように取り組んでいるか-ボルケスタイン税制の課題-"関西大学法学研究所研究叢書. 第21冊. 89-101 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 鶴田 廣巳: "多国籍企業と国際課税原則-G.C.ハウバウアーの所説を中心に-"関西大学法学研究所研究叢書. 第21冊. 103-124 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Tadashi Murai: "Source Rule in japanese tax law-Some Case Law on Taxation of Intangible Assets-"Festschrift fur Klaus Vogel. (in print). (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 村井正・岩田一政: "EU通貨統合に伴う税制・資本市場への影響"日本租税研究協会. 355 (2000)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] 谷口 勢津夫: "租税条約論"清文社. 347 (1999)

    • Description
      「研究成果報告書概要(和文)」より
  • [Publications] Setsuo Taniguchi: "New Problems of OECD Model Convention - Global Trading and Electronic Commerce."The Institute of Legal Studies, Kansai University, Study Report Series. 21. 1-42 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hisao Urahigashi: "OECD Model Convention and UN Model Convention"The Institute of Legal Studies, Kansai University, Study Report Series. 21. 67-87 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Tadashi Murai: "How does EU coordinate in the field of taxation of 21 Century? - crucial agenda to be solved by Bolkestein -"The Institute of Legal Studies, Kansai University, Study Report Series. 21. 89-101 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Hiromi Tsuruta: "Multinational Corporations and International Tax Rules - Review of G. C. Hufbauer's Study -"The Institute of Legal Studies Kansai University, Study Report Series. 21. 103-124 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Tadashi Murai: "Source Rule in Japanese tax law - Some Case Law on Taxation of Intangible Assets -"Festschrift fur Klaus Vogel. (in print).

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Tadashi Murai / Kazumasa Iwata: "Euro and its impact on taxation and Capital Market"Japan Tax Association. 355 (2000)

    • Description
      「研究成果報告書概要(欧文)」より
  • [Publications] Setsuo Taniguchi: "On Tax Convention"Seibunsha. 347 (1999)

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

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Published: 2001-10-23  

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