2023 Fiscal Year Final Research Report
The Future of Transfer Pricing -assessment of intangibles and risk
| Project/Area Number |
18K01260
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 05020:Public law-related
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| Research Institution | Meiji University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
姚 俊 明治大学, 商学部, 専任教授 (00610932)
潮海 久雄 筑波大学, ビジネスサイエンス系, 教授 (80304567)
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| Project Period (FY) |
2018-04-01 – 2024-03-31
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| Keywords | 移転価格税制 / 無形資産評価 / OECD移転価格ガイドライン / 租税仲裁制度 / Transfer Pricing |
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| Outline of Final Research Achievements |
The most important research achievement of this project is the publication of "Oxford Handbook of International Tax Law". The principal researcher Yuri Matsubara has the honor to contribute one chapter titled "OECD Transfer Pricing Guidelines and tax law" together with Clemence Garcia. Initially, this project planned to end in 2021, but due to the COVID-19, all processes were suspended and delayed. Meanwhile, the principal researcher could develop her thought more precisely with help of co-researchers (Prof. You and Prof Shiomi) to elaborate the manuscript. Besides that, in the last year, after the COVID-19 era, the principal researcher could visit OECD/several European institutions so that she could participate in several closed international tax profession's meetings there.
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| Free Research Field |
租税法
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| Academic Significance and Societal Importance of the Research Achievements |
本研究を通じて、日本国外の租税法の著名な専門家（研究者や実務家）だけでなく、隣接分野の研究者とも交流を深めることができ、本研究テーマに関連して何度か公開セミナーをm明治大学で開催し、外部の専門家を定期的に招待した。そこで一同に会して議論することにより、日本国内でも、実務家同志（従来、日本では課税当局の関係者と民間の実務家である弁護士・会計士・税理士・インハウスの税務専門家）は、日本ではあまり異業種の専門家とは積極的に交流をしたがらない傾向があった）の交流を広げるきっかけとなったと考える。また、若手育成という観点から、当初の研究分担者に加えて随時研究メンバーを募り、専門家集団の層が厚くなった。
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