Research of the articles of tax treaties on service provision

2016 Fiscal Year Final Research Report

• Project/Area Number: 25380048
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public law
• Research Institution: Waseda University
• Principal Investigator: Aoyama Keiji 早稲田大学, 商学学術院(会計研究科), 特任教授 (50431664)
• Project Period (FY): 2013-04-01 – 2017-03-31
• Keywords: 租税条約 / 役務提供所得 / 課税権配分

Outline of Final Research Achievements

This research focuses on how to allocate among concerned countries taxing authorities on services provided by IT businesses or holders of valuable intangibles. Recently, the UN Committee of experts on taxation proposed a new article on technical services.It triggered the discussion on whether such pro source-country article is consistent with traditional tax theory like the attribution principle of Permanent Establishments.At the same time, there is appreciation from source countries that it could contribute to the protection of tax base from the challenging MNE's　tax avoidance scheme.
At first, this research identified the current business environments which require such a new article. Then, by monitoring the developments and the working papers within UN and OECD, it finally studied possible future strategies on service provisions in general. During the research, it conducted interviews of Japanese business. Summary of discussions are published in some Japanese tax journals.

Free Research Field

租税法