開講科目名International Taxation

担当教員

齋藤彰、James

ナンバリングコード

Claxton、Zhu

Yansheng

曜日・時限他

開講区分

単位数

後期

1.0単位

時間割コード

2J572

授業のテーマIn the context of current economic globalization, much attention has been paid to double taxation and double nontaxation of internationalized income and profits eared by enterprises and individuals who are engaged intransnational business. The development and application of international tax rules, especially tax treaties and tax
anti-avoidance rules, has become a key area to be focused on for tax scholars, law professionals, multinational
enterprises, and governments. Therefore, international tax law is of increasing importance for law school students
who have a plan to be involved in transnational business.
授業の到達目標
The course is aimed to introduce to students main regimes and mechanisms of international tax law and theiroperation in practice.
授業の概要と計画
Based on the text of the OECD Model and the UN Model Tax Convention, double tax treaties signed bilaterally among
countries, including tax treay of China and Japan, this course, including eight 90-minute lecures, will introduce
main issues of international tax law as follows:
1. Jurisdiction to tax, International Investment, double taxation and double non-taxation;
2. Role and structure of tax treaty;
3. Permanent establishment and the attribution of business profits;
4. Affiliates and transfer pricing rules;
5. Subsidiaries and Controlled foreign company rules (CFC rules);
6. Interest deduction and thin capitalization rules (Thin Cap rules);7. Tax avoidance and general anti-avoidance rules (GAAR);
8. Tax challenges of digital economy.
成績評価方法Course participation: 20%
Presentation: 30%
Term paper: 50%
成績評価基準履修上の注意（関連科目情報）
Please read the assigned materials and prepare the proposed questions before each lecture.

事前・事後学修1. Jurisdiction to tax, International Investment, double taxation and double non-taxation;Lang, pp. 27-31; pp. 64-69.
2. Role and structure of tax treaty;Lang, pp. 32-63; pp. 70-75; pp.88-142; pp. 149-161;
3. Permanent establishment and the attribution of business profits;Lang, pp. 91-97;
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 7, October 2015.
4. Affiliates and transfer pricing rules;
Lang, pp.146-148;
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 8-10, Action 13, October 2015.
5. Subsidiaries and Controlled foreign company rules (CFC rules);Lang, pp.99-102;
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 3, October 2015.
6. Interest deduction and Thin capitalization rules (Thin Cap rules);Lang, pp.103-104;
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 4, October 2015.
7. Tax avoidance and general anti-avoidance rules (GAAR);
Lang, pp.64-69; pp. 76-87;
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 2, Action 6, October 2015.
8. Tax challenges of digital economy.
OECD/G20 Base Erosion and Profit Shifting Project – Final Reports, Action 1, October 2015.

オフィスアワー・連絡先

学生へのメッセージ
Teaching devices in lectures: lecture delivering, case study, and presentation.
今年度の工夫

教科書

Introduction to the Law of Double Taxation Conventions, 2nd edition / Michael Lang : IBFD/Linde ,2013 ,ISBN:
参考書・参考資料等

International Tax Policy and Double Tax Treaties：An Introduction to Principles and Application / Kevin Holmes :IBFD Publications BV ,2007 ,ISBN:International Tax Primer, Second edition / Brian J. Arnold, Michael J. Mclntyre : Kluwer Law International ,2002,ISBN:
OECD Model Tax Convention and its Commentary (2014) / : , ,ISBN:
授業における使用言語
英語
キーワード
International tax treaty; Allocation of taxing rights; Elimination of double taxation; Tax anti- avoidance