Cross-border Transaction and Tax Deferral

2022 Fiscal Year Final Research Report

• Project/Area Number: 18K01265
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Review Section: Basic Section 05020:Public law-related
• Research Institution: Ritsumeikan University
• Principal Investigator: MIYAMOTO TOSHIKO 立命館大学, 経済学部, 教授 (30351315)
• Project Period (FY): 2018-04-01 – 2023-03-31
• Keywords: 課税繰延 / 組織再編税制 / デジタル課税 / BEPS / EU税法 / タックス・ヘイブン / CFC税制 / 租税回避防止指令

Outline of Final Research Achievements

In today's globalised and digitalised world, the ease of transferring income across borders has posed challenges; as a result, it is difficult to preserve taxation rights for each country. If residents transfer their tax-deferred income abroad, their resident country is unable to tax this income because of the assumption that the income will be taxed in the future. As a result, some countries have implemented measures to recapture taxes or counteract the loss of tax jurisdiction caused by the transfer of income abroad.
This research project focuses on conducting a comparative legal study. Accordingly, it pays particular attention to the recent trends in the EU and explores countermeasures against the loss of tax jurisdiction, specifically targeting tax deferral.

Free Research Field

租税法

Academic Significance and Societal Importance of the Research Achievements

本研究は、多国籍企業を中心とした所得の国外移転にどのように対処すべきかといった課題について、課税繰延所得に焦点をあて検討したものである。課税繰延方式によってその法的効果が異なるため、流出国と流入国間の課税権の配分に与える影響を比較法から、その課題を明らかにしたことに本研究の意義がある。
本研究の成果は、我が国にとって課税時期の法政策的設計と課税権喪失の対応策を検討するうえで意義をもつだけでなく、国境を跨ぐ活動による源泉地国と居住地国の課税権の適正配分に関する国際課税のあり方に示唆を与える。