Globalisation of Business Activity and the International Tax-Policy Harmonisation

近年来，随着经济的全球化、商业活动的多国化和国际社会的电子化，国际税收问题已成为国际经济政策和国际法协调的最重要问题之一。国外税收抵免、避税天堂、转让税、知识产权、金融商品、电子商务等方面的税收制度及其复杂性，应成为社会经济全球化背景下的主要问题。我们可以拿到很多的研究成果和资料，我们可以与研究者和合作者，包括美国或欧洲的研究者开了20多次讲座和讨论，收集了200多份研究资料。然后，我们可以与一些国际税务问题的专家，如政府成员，律师，会计和企业财务人员以及京都国际税务论坛咨询委员会（主席：Hiroshi Kaneko，学习院大学教授）进行很好的联系。

Some issues of international taxation have been one of the most important problem of international harmonisation of economic policies and international law, for these years, in accordance with globalisation of economy, multinationalisation of business activities and electronisation of international society. Tax system and its complication for foreign tax credits, tax haven, transfer princing, intellectual property, financial commodities, eletronic commerce should be main issues under such international aspects of social economic shange. We could take in our hands much research results and materials for it so that we could opened more than 20 lectures and discussion with investigators and co-operators, including US or European researchers, and collected more than 200 materials for this research. Then we could very good correlations with some specialists for international tax issues such as government members, lawyers, accountants and financial staffs of corporations and the advesory Committee for Kyoto Forum for International Taxation (Chiarman : Hiroshi Kaneko, Professor of Gakushuin University).