WEKO3
アイテム
The Study for the Tax System of Cross-border Corporate Reorganizations : Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan
http://hdl.handle.net/10112/00019925
http://hdl.handle.net/10112/0001992556314d70-1c43-4175-9dee-e5f813742ba5
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20200300-02.pdf (832.4 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2020-03-27 | |||||
| タイトル | ||||||
| タイトル | The Study for the Tax System of Cross-border Corporate Reorganizations : Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
Nakamura, Shigetaka
× Nakamura, Shigetaka |
|||||
| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 39170 | |||||
| 姓名 | 中村, 繁隆 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | This article concludes that the legal framework of the EU Merger Tax Directive (hereinafter; MTD) can be an option other than the legal framework of cross-border corporate reorganizations in U.S. tax law as the future direction for the tax system of cross-border corporate reorganizations in Japan (hereinafter; TSCCR). From this study, it followed that the TSCCR in Japan had five issues: (1) Lack of the criterion for applying the TSCCR in Japan; (2) Inadequacy of the definition of qualified corporate reorganizations covered; (3) Inadequacy of the definition of persons covered; (4) Inadequacy of tax deferral requirements; (5) Lack of the anti-tax abuse provision. Based on each implication, this article recommends some amendments to the TSCCR in Japan. It's also worth noting that this article will be expected to bring not only the trigger of arguments for the TSCCR in Japan as academic significance, but also the prospective increase of inbound investment in Japan through cross-border corporate reorganizations as social significance. | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | This work was supported by JSPS KAKENHI Grant Number JP16K03312. | |||||
| 書誌情報 |
Journal of accountancy, economics and law 巻 14, p. 13-29, 発行日 2020-03 |
|||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 18812457 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA12196470 | |||||
| 著者版フラグ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| 出版者 | ||||||
| 出版者 | School of Accountancy Graduate School of Kansai University | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | cross-border corporate reorganizations | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | EU | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | merger tax directive | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | tax neutrality | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | anti-tax abuse provision | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
