2011 Fiscal Year Final Research Report
A Study ofTaxation onAffiliated Groups
| Project/Area Number |
22730026
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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 | Osaka Prefecture University |
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Principal Investigator |
SAKAI Takako 大阪府立大学, 経済学部, 准教授 (40359782)
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| Project Period (FY) |
2010 – 2011
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| Keywords | グループ税制 / 持株要件 / 連結納税 / 経済的実質 |
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| Research Abstract |
This research can be summarized into two points.
First, it could show the development of Japanese consolidated tax return system in the taxation of affiliated corporations.
Second, it pointed the importance of examination of stock requirements in determining the application of the consolidated tax return system by introducing a recent case in the United States.
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