Globalisation of Business Activity and the International Tax-Policy Harmonisation

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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).