Legal Policy on the tax relation between regional community and its' non-members

2016 Fiscal Year Final Research Report

• Project/Area Number: 26380028
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Public law
• Research Institution: Yokohama National University
• Principal Investigator: KAWABATA YASUYUKI 横浜国立大学, 大学院国際社会科学研究院, 教授 (70224839)
• Project Period (FY): 2014-04-01 – 2017-03-31
• Keywords: 国際的租税回避 / 租税条約 / 二重非課税 / タックス・ヘイブン / 条約適格 / 移転価格 / ハイブリッド・エンティティ / 居住者

Outline of Final Research Achievements

Through this research study, I reviewed tax relations among Europe, U.S. and NAFTA countries, Asian Countries, especially, Japan and Singapore. U.S. and Europe experienced tax controversy on the legal status US DISC regime under IRC in reference to the then GATT rules. On the other hand, European countries experienced legal controversies on the member countries' domestic tax regime in reference to the basic rights of European Citizens and State-Aid rules under the European Convention.
This research study made clear that the international rules against tax avoidance functioned as legal basis for the tax base division for the benefit of specific country, in the context of past 5 year controversies between U.S. and Europe, and OECD/BEPS project.

Free Research Field

租税法