2011 Fiscal Year Final Research Report
A Comparative Study : Dispute of Resolution on Tax Law
| Project/Area Number |
21730036
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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 | Meiji University |
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Principal Investigator |
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| Project Period (FY) |
2009 – 2011
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| Keywords | 公法上の和解 / 国税不服審判所 / 前置主義 / 訴えの取り下げ / 裁判上の和解 / 租税条約 / 相互協議 / 仲裁廷 |
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| Research Abstract |
This Study is an international comparative survey in relation to the possibility to apply the settlement/dispute resolutions on tax law cases. Traditionally, it seemed to be prohibited in Japan(same in civil law jurisdictions). Nevertheless, I realized that under the several conditions(Ex. by the judge's initiative) the settlement may be allowed and that the dispute resolutions on the cross border cases(Ex. Transfer Pricing) would become in the light of litigation costs quite useful measure in the near future.
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Research Products
(1 results)
