2013 Fiscal Year Final Research Report

A study on judicial anti-tax avoidance doctrines in the United States

Research Project

Project/Area Number	24653007
Research Category	Grant-in-Aid for Challenging Exploratory Research
Allocation Type	Single-year Grants
Research Field	Public law
Research Institution	Wakayama University
Principal Investigator	HAKAMATA Yuji 和歌山大学, 経済学部, 教授 (60623759)
Project Period (FY)	2012-04-01 – 2014-03-31
Keywords	米国 / 租税回避 / 否認法理 / Gregory / グレゴリー / 日米比較 / 外国税額控除余裕枠 / 法人格否認
Research Abstract	Purpose of this study is to see if judicial anti-tax avoidance doctrines in the U.S. are transferable to Japanese taxation where Western style tax shelters are causing serious problems. The outset case of the doctrines, Gregory v. Helvering, was a case of purposive interpretation under strong influence of legal liberalism, whose interpretation, I think, is quite similar to that of some Japanese Supreme Court cases in these 10 years, including a famous tax avoidance case on foreign tax credit in 2005. This study also analyze the developments of the anti-tax doctrines until 1950's, studying tax cases on corporate reorganization and on disregard of corporate entity.

(2 results)