2013 Fiscal Year Final Research Report
A Research on International Tax Avoidance
| Project/Area Number |
22730028
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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 | Gakushuin University |
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Principal Investigator |
FUCHI KEIGO 学習院大学, 法務研究科, 教授 (90302645)
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| Project Period (FY) |
2010-04-01 – 2014-03-31
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| Keywords | 国際租税法 / タックス・ヘイブン対策税制 / 租税条約 / 同族会社 |
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| Research Abstract |
In this project, we have submitted a couple of hypothesis on the genesis of international tax law. One is that the international tax law has as its basis the concept of national treatment well known in international law. The other is that the CFC taxation has much in common with additional taxation on family companies.
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