2011 Fiscal Year Final Research Report
LEGAL POLICY ANALYSIS OF TAX RELATIONSHIPS AMONG THREE REGIONS OF JAPAN, NORTH AMERICA AND EUROPE
| Project/Area Number |
21530025
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Public law
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| Research Institution | Yokohama National University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 租税条約 / 国際的二重課税 / 条約便益 / 受益者 / 恒久的施設 / 居住の自由 / 開業の自由 / 欧州基本条約 |
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| Research Abstract |
Under this research activity, I researched tax legal systems itself, operation of these systems through national tax authorities, responses by the economics, trends in judicial cases, of Japan, European Countries and north American countries. With such research activities, I put analysis on the relationship of these factors among these countries, regions from the perspectives of legal policy methodology. As an outcome, I found that domestic tax systems of these countries with negative-discriminatory effects are gradually changed to non-discriminatory systems through GATT/WTO rules, European Treaty and other relevant legal frame-works outside tax fields.
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Research Products
(14 results)
