2021 Fiscal Year Final Research Report
Global transformation of tax treaty network --- Japan's responses
Project/Area Number |
19K01277
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Research Category |
Grant-in-Aid for Scientific Research (C)
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Allocation Type | Multi-year Fund |
Section | 一般 |
Review Section |
Basic Section 05020:Public law-related
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Research Institution | The University of Tokyo |
Principal Investigator |
MASUI Yoshihiro 東京大学, 大学院法学政治学研究科(法学部), 教授 (90199688)
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Project Period (FY) |
2019-04-01 – 2022-03-31
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Keywords | 租税条約 / 国際課税 / 主要目的テスト / 条約漁り / サービスPE / オフショア間接譲渡 / 国際協調主義 / デジタルサービス税 |
Outline of Final Research Achievements |
The network of tax treaties was originally established in the first half of the 20th century and developed in the second half of the 20th century. However, it has been rapidly transforming itself since the beginning of the 21st century. Since most of today's international transactions are covered by tax treaties, it has become a significant intellectual challenge to identify the direction of the global transformation of the network of tax treaties and to examine how Japanese law should respond to it. Thus, this study examined the global transformation of the network of tax treaties and examined how Japanese law should respond.
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Free Research Field |
租税法
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Academic Significance and Societal Importance of the Research Achievements |
租税条約ネットワークが世界的に変容している様子を、具体的な法的素材にそくして、実証的に明らかにしました。また、日本法の対応として、租税条約の締結と国内的実施の両面を、日本国憲法の角度からくわしく論じました。さらに、租税条約の世界的変容における次のステップにつながるものとして、100年来の歴史的合意と評されるデジタル課税の国際合意について検討を進めることができました。
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