2010 Fiscal Year Final Research Report
Studies on taxation of cross-border reorganization.
| Project/Area Number |
20730015
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Single-year Grants |
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| Research Field |
Public law
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| Research Institution | Yokohama National University |
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Principal Investigator |
YOSHIMURA Masao Yokohama National University, 国際社会科学研究科, 准教授 (70313054)
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| Project Period (FY) |
2008 – 2010
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| Keywords | 租税法学 / 事業再編 / M&A |
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| Research Abstract |
Based on this project, I published two papers. First, I analyzed the distinction between voluntary contributions and deferred assets for the purpose of Corporate Income Tax in Japan in order to define function of the provisions concerning capitalized expenditures. Second, I surveyed effects of UCITS IV directive, which requires EU member countries to harmonize regulations for collective investments, on UK tax system. I showed how more integrated market will get rid of tax obstacles.
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