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Identifier to cite or link to this item: https://doi.org/10.15057/27410
Identifier to cite or link to this item: https://hdl.handle.net/10086/27410

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Title
帰属主義による国際課税原則の見直しの意義と機能 : 半世紀ぶりに改正された外国法人課税を中心にして
The Significance and Functions of the 2014 Tax Reform in Line with the Authorized OECD Approach（ AOA）, Focusing on the Taxation of "Permanent Establishments"
Creator
Creator Name
赤松, 晃 赤松, 晃
AKAMATSU, Akira AKAMATSU, Akira
Affiliation
Affiliation Name
駒澤大学
Abstract
This article examines the Japanese tax treatment of permanent establishments, which has been reformed for the first time in half a century, from a historical, comparative and legal perspective. The 2014 tax reform to the Japanese domestic law incorporate international taxation principles, as set out in the article 7（ Business Profits） of the 2010 OECD model tax treaty. While the changes are aimed at preventing international double taxation and double non-taxation, they also seek to facilitate investment in Japan.
Description
(水野忠恒先生　名誉教授称号授与記念 = In Honor of Emeritus Professor Tadatsune MIZUNO)
Publisher
一橋大学大学院法学研究科
Issued Date
2015-07-10
Language
Japanese(jpn)
Resource Type
departmental bulletin paper
Version Type
VoR
selfDOI
10.15057/27410
ISSN
1347-0388
NCID
AA1161370X
Source Title
一橋法学
Volume Number
14
Issue Number
2
Page Start
387
Page End
408
Appears in Collections
14巻2号(2015.7)
URL
https://hdl.handle.net/10086/27410