A Research on International Tax Avoidance
Project/Area Number |
22730028
|
Research Category |
Grant-in-Aid for Young Scientists (B)
|
Allocation Type | Single-year Grants |
Research Field |
Public law
|
Research Institution | Gakushuin University |
Principal Investigator |
FUCHI KEIGO 学習院大学, 法務研究科, 教授 (90302645)
|
Project Period (FY) |
2010-04-01 – 2014-03-31
|
Project Status |
Completed (Fiscal Year 2013)
|
Budget Amount *help |
¥2,600,000 (Direct Cost: ¥2,000,000、Indirect Cost: ¥600,000)
Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
|
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 / 公法学 / 租税法 / 租税回避 / 国際課税 / タックス・ヘイブン / 留保金課税 / 帰属所得主義 / 信託 / 情報の経済学 / インセンティブ / 内国民待遇 / タックスヘイブン |
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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Report
(5 results)
Research Products
(46 results)