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Cross-border Corporate Reorganizations and the Tax Treaty Policy : Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties
https://doi.org/10.32286/00026518
https://doi.org/10.32286/000265185ca80176-c43f-457e-bb20-b568964d3dfb
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
KU-1100-20220300-01.pdf (764.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2022-04-26 | |||||
| タイトル | ||||||
| タイトル | Cross-border Corporate Reorganizations and the Tax Treaty Policy : Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties | |||||
| 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 | 10.32286/00026518 | |||||
| ID登録タイプ | JaLC | |||||
| 著者 |
Nakamura, Shigetaka
× Nakamura, Shigetaka |
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| 著者別名 | ||||||
| 識別子Scheme | WEKO | |||||
| 識別子 | 50801 | |||||
| 姓名 | 中村, 繁隆 | |||||
| 概要 | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | Japan has only three tax treaties with reorganization clauses concerning substantial participations clauses. However, various reorganization clauses are to be found in tax treaties of other countries. This article clarifies current issues of Japanese tax treaty policy for corporate reorganizations and considers a future direction of its policy, mainly based on an internationally well-known prior scholarly work. From this study, it follows that Japanese tax treaty policy for reorganization clauses has two issues: (1) Positioning reorganization clauses as extremely rare clauses; (2) Lack of consideration of various reorganization clauses in tax treaties. In conclusion, this study shows two following findings: (1) Need of good consideration to two issues with reference to the above-mentioned work; (2) Need of additional consideration to two issues from the Japanese tax treaty policy perspective. It is worth noting that this article will be expected to bring not only the trigger of arguments for reorganization clauses in Japanese tax treaties as academic significance, but also the prospective strength of the flows of trade and investment between Japan and the contracting state as social significance. | |||||
| 書誌情報 |
Journal of accountancy, economics and law 巻 16, p. 1-16, 発行日 2022-03 |
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| 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 | reorganization clauses | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | non-discrimination provision | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | global tax neutrality | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | tax privacy | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | digital economy | |||||
| 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 | |||||
