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The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax Treaties
https://doi.org/10.32286/0002002513
https://doi.org/10.32286/0002002513aca7c205-7760-4460-aa8d-04827ebcc9fd
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20250300-01.pdf (831 KB)
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| アイテムタイプ | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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| 公開日 | 2025-03-19 | |||||
| タイトル | ||||||
| タイトル | The Study on Future Directions of Tax Treaty Policies on Cross-border Corporate Reorganizations in Japan : Focusing on Reorganization Clauses in Bilateral Tax Treaties | |||||
| 言語 | en | |||||
| 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 | |||||
| ID登録 | ||||||
| ID登録 | 10.32286/0002002513 | |||||
| ID登録タイプ | JaLC | |||||
| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 著者 |
中村, 繁隆
× 中村, 繁隆 |
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| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | The Japanese tax system of corporate reorganizations was introduced in the FY 2001 Tax Reform Act to respond to structural changes in the Japanese economy. Its main feature is the deferral of income taxation on the transfer of assets, etc., arising from mergers and other reorganizations, under certain conditions (such as Article 62-2 of the Corporation Tax Act [Hojin Zei Ho (CTA)]). The FY 2007 Tax Reform Act added so-called international triangular mergers as qualified corporate reorganizations (such as Article 2(ⅻ)-8 of the CTA). The application of the Japanese tax system of cross-border corporate reorganizations (hereinafter referred to as JTSCCR) is currently restricted because the general view of the Japanese Companies Act states that direct reorganizations between domestic corporations and foreign corporations are not possible. As mentioned above, such application, however, has been gradually expanded within the limits of the Japanese Companies Act. In my opinion, discussions on the potential expansion of the JTSCCR are still considered to be at the level based on domestic tax law at this time, except for reorganization clauses in some tax treaties. This article analyzes and examines reorganization clauses in bilateral tax treaties (hereinafter referred to as reorganization clauses), as highlighted by Professor Domingo Jesús Jiménez-Valladolid de l'Hotellerie-Fallois. This article concludes that utilizing reorganization clauses as an option for tax treaty policies can break through discussions that have so far remained at the level based on domestic tax law. It's worth noting that this article is expected to not only trigger discussions on reorganization clauses in Japan but also encourage debates on the JTSCCR, highlighting its academic significance. Furthermore, such academic significance is anticipated to lead to prospective increases in trade or investment through corporate reorganizations between contracting states in bilateral tax treaties, underscoring its economic significance. | |||||
| 言語 | en | |||||
| 内容記述 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | JSPS KAKENHI Grant Number : JP22K01147 | |||||
| 言語 | en | |||||
| 書誌情報 |
en : Journal of accountancy, economics and law 巻 19, p. 1-10, 発行日 2025-03 |
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| ISSN | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 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 | |||||
| 言語 | en | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | cross-border corporate reorganization | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | tax treaty policy | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | reorganization clause | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | non-discrimination | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | discretion of the tax authority | |||||
| キーワード | ||||||
| 言語 | ja | |||||
| 主題Scheme | Other | |||||
| 主題 | 関西大学 | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Kansai University | |||||
