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Legal Policy for Matching of the Development of Legal Institutions for Free Movement of Capital and Actual Econo-Social Demands

资本自由流动法律制度建设与经济社会实际需求相匹配的法律政策

基本信息

批准号：
14320006
负责人：
KAWABATA Yasuyuki
金额：
$ 5.7万
依托单位：
Yokohama National University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (B)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2005
项目状态：
已结题

项目摘要

Through this research project from 2002 to 2006, the policy developments and coordination among member countries of the European Union and those of the Organization for Economic Cooperation and Development have been focused on. Legal Coordination of the relevant countries for free movement of capital has significant influence over substantially any legal field and activities of member countries, as well as those of the international organizations. Especially, for our research project, domestic tax system, international taxation, financial regulations, mutual assistance in criminal matters seemed faced with serious infringement of cooperative policy coordination among countries.European Court of Justice have ever treated cases relating to taxation, financial regulation and other related matters under its authorities given by the European treaties, and determined some national legislations to be violation of European law. This tendency could be observed in tax, finance and criminal fields under common understandings of relevant EU Law.Fiscal Committee, OECD has revised their Model Tax Convention on Income and on Capital, in 2000,2003 and 2005. Through these revisions, the texts of the Convention become ready for effective administration of international tax system through the Convention. The treatment of the Permanent Establishments and the income from dividends or other distributions of corporate profits become more liberalized one, exempting source taxation of specific types of income or allowing treaty partners to tax items of income with lower rate of tax. This tendency would be understood

通过2002年至2006年的这一研究项目，重点关注了欧洲联盟成员国和经济合作与发展组织成员国之间的政策发展和协调。有关国家在资本自由流动方面的法律协调基本上对成员国以及国际组织的任何法律领域和活动都有重大影响。特别是，对于我们的研究项目而言，国内税制、国际税收、金融监管、刑事互助似乎面临着严重侵犯国家间合作政策协调的问题。欧洲法院曾在欧洲条约赋予其权力的情况下处理涉及税收、金融监管等相关事项的案件，并认定一些国家的立法违反了欧洲法律。在欧盟相关法律的共同理解下，这一趋势在税收、金融和刑事领域都可以观察到。OECD财政委员会分别于2000年、2003年和2005年修订了其《关于收入和资本的税收示范公约》。通过这些修订，《公约》的案文为通过《公约》有效管理国际税收制度做好了准备。常设机构和来自股息或其他公司利润分配的收入的待遇变得更加自由化，对特定类型的收入免征来源税，或允许条约伙伴对税率较低的收入项目征税。这种趋势是可以理解的