| Budget Amount *help |
¥4,680,000 (Direct Cost: ¥3,600,000、Indirect Cost: ¥1,080,000)
Fiscal Year 2016: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2015: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
Fiscal Year 2014: ¥1,560,000 (Direct Cost: ¥1,200,000、Indirect Cost: ¥360,000)
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| 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.
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