2017 Fiscal Year Final Research Report
A Sutudy on Ploblems of Intellectual Property Taxation by Japan-U.S. Tax Law's Comparative Study
| Project/Area Number |
16K16987
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Public law
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| Research Institution | Shimane University |
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Principal Investigator |
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| Project Period (FY) |
2016-04-01 – 2018-03-31
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| Keywords | 租税法 |
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| Outline of Final Research Achievements |
I studied problems of relation of Tax Law and Civil law. Specifically, it is problems of tax avoidance using intellectual property transaction.
The solution to this problem should not depend on circular notices of National Tax Agency. This should be settled by tax law. In tax law enforcement, we should make much of the principle of “No taxation without representations”. Problems of tax avoidance should be settled by legislation as requests of the principle of “Tax equity”.
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| Free Research Field |
租税法
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