International Conflict of Tax Law Norms and the Coordination among them

2015 Fiscal Year Final Research Report

• Project/Area Number: 25285014
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Partial Multi-year Fund
• Section: 一般
• Research Field: International law
• Research Institution: Nagoya University
• Principal Investigator: Yokomizo Dai 名古屋大学, 法学(政治学)研究科(研究院), 教授 (00293332)
• Co-Investigator(Kenkyū-buntansha): FUJITANI Takeshi 東京大学, 社会科学研究所, 准教授 (90313056)
• Project Period (FY): 2013-04-01 – 2016-03-31
• Keywords: 租税法 / 抵触法 / 国際課税 / 投資協定 / 準拠法

Outline of Final Research Achievements

This research deals with a variety of types of conflict of norms which newly occurred in the field of international tax law under the globalization, from the viewpoint of conflict of laws (private international law). Concretely, the following four topics are examined as the most important issues in this field: i) theoretical analysis on tax jurisdiction from the viewpoint of public international law; 2) proper reference to foreign applicable law in Japanese tax law; 3) transformation of international tax legal order; 4) tension between international investment treaties and tax law regime. The former two topics are analyzed from the viewpoint of the consistency with the general theory of private (and public) international law, whereas the latter two topics are discussed, from the viewpoint of the appropriate response of the conflict of laws to the legal pluralism promoted under the globalization.

Free Research Field

国際私法・国際民事手続法