2005 Fiscal Year Final Research Report Summary
Legal Policy for Matching of the Development of Legal Institutions for Free Movement of Capital and Actual Econo-Social Demands
| Project/Area Number |
14320006
|
|---|
| Research Category |
Grant-in-Aid for Scientific Research (B)
|
| Allocation Type | Single-year Grants |
|---|
| Section | 一般 |
|---|
| Research Field |
Public law
|
|---|
| Research Institution | Yokohama National University |
|---|
Principal Investigator |
KAWABATA Yasuyuki Yokohama National University, International Graduate School of Social Sciences, Professor of Law, 大学院・国際社会科学研究科, 教授 (70224839)
|
|---|
| Co-Investigator(Kenkyū-buntansha) |
SHOJI Katsuhiro Keio Gijuku University, Graduate School of Law, Professor of Law, 大学院・法務研究科, 教授 (60235710)
|
|---|
| Project Period (FY) |
2002 – 2005
|
| Keywords | European Union / Free movement of Capital / Non-discrimination / European Constitution / Euro Group / Withholding Tax / OECD / Tax Conventions |
|---|
| Research Abstract |
Through this research project from 2002 to 2006, the policy developments and coordination among member countries of the European Union and those of the Organization for Economic Cooperation and Development have been focused on. Legal Coordination of the relevant countries for free movement of capital has significant influence over substantially any legal field and activities of member countries, as well as those of the international organizations. Especially, for our research project, domestic tax system, international taxation, financial regulations, mutual assistance in criminal matters seemed faced with serious infringement of cooperative policy coordination among countries.
European Court of Justice have ever treated cases relating to taxation, financial regulation and other related matters under its authorities given by the European treaties, and determined some national legislations to be violation of European law. This tendency could be observed in tax, finance and criminal fields under common understandings of relevant EU Law.
Fiscal Committee, OECD has revised their Model Tax Convention on Income and on Capital, in 2000,2003 and 2005. Through these revisions, the texts of the Convention become ready for effective administration of international tax system through the Convention. The treatment of the Permanent Establishments and the income from dividends or other distributions of corporate profits become more liberalized one, exempting source taxation of specific types of income or allowing treaty partners to tax items of income with lower rate of tax. This tendency would be understood
|
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
[Book] EUと市民2005
Author(s)
田中俊郎, 庄司克宏編著
Total Pages
296
Publisher
慶応義塾大学出版会
Description
「研究成果報告書概要(和文)」より
-
-
-
-
[Book] EU法基礎篇2003
Author(s)
庄司克宏
Total Pages
201
Publisher
株式会社岩波書店
Description
「研究成果報告書概要(和文)」より
-
[Book] EU法政策篇2003
Author(s)
庄司克宏
Total Pages
200
Publisher
株式会社岩波書店
Description
「研究成果報告書概要(和文)」より
-
-
-
-
-
