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各国間での税制の相違と国際的租税回避問題


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タイトル: 各国間での税制の相違と国際的租税回避問題
その他のタイトル: Different Tax Systems among Nations and International Tax Avoidance
著者: 栗原, 克文
著者(別表記) : Kurihara, Katsufumi
発行日: 2008年 9月25日
引用: 經營と經濟. 2008, 88(2), p.69-100
抄録: As economic globalization proceeds, tax policies of one nation influence others more and greater pressures are imposed on tax systems and tax administrations.The possibility of tax avoidance will expand if cross-border transactions are abused.Specifically, tax system differentials among countries increase the opportunity for tax avoidance.Under some tax avoidance schemes, foreign entities which have no or little economic substance are used to create artificial losses, so that they can minimize their taxes.Tax avoidance decreases national revenue and compromise fairness.This article discusses cross-border tax avoidance that exploits the differences between countries' tax systems, and analyses effective countermeasures available to tax authorities.Although efforts by each nation are essential to prevent them in order to increase their risks and costs, there are limitations.A unilateral approach cannot cover all of the tax avoidance.As long as the tax regimes differ, it seems impossible to totally eliminate tax avoidance activities. Whereas tax harmonization is one effective way to counter tax avoidance, the tax sovereignty of each nation prevents full harmonization of tax regimes.Developing mutual recognition, especially with the treatment of capital income and the definitions of fundamental concepts, should be promoted. The problems of international tax avoidance show that national interest will work for tax coordination to prevent the erosion of tax bases of each country.We should promote coordination from every possible area.Combination of unilateral, bilateral and multilateral approaches will increase pressure, costs and risks on the tax avoidance.The international community should work together against international tax avoidance.
キーワード: International tax avoidance / Tax system differentials
URI: http://hdl.handle.net/10069/21820
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
原稿種類: publisher
出現コレクション:第88巻 第2号

引用URI : http://hdl.handle.net/10069/21820

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