A Comparative Study : Dispute of Resolution on Tax Law

这项研究是关于在税法案件中应用和解/争端解决的可能性的国际比较调查。传统上，这在日本似乎是被禁止的(在民法司法管辖区也是如此)。然而，我意识到在几个条件下(例如由法官的倡议)可以允许和解，跨境案件的争议解决(例如。转让定价)在不久的将来将成为考虑诉讼成本的相当有用的衡量标准。

This Study is an international comparative survey in relation to the possibility to apply the settlement/dispute resolutions on tax law cases. Traditionally, it seemed to be prohibited in Japan(same in civil law jurisdictions). Nevertheless, I realized that under the several conditions(Ex. by the judge's initiative) the settlement may be allowed and that the dispute resolutions on the cross border cases(Ex. Transfer Pricing) would become in the light of litigation costs quite useful measure in the near future.