A Comparative Study : Dispute of Resolution on Tax Law

本研究是一项国际比较调查，涉及在税法案件中适用和解/争议解决方案的可能性。传统上，日本似乎禁止这种做法（大陆法系法域也是如此）。然而，我意识到，在几个条件下（前。（由法官主动提出）可以允许和解，跨境案件的争议解决（例如，转让定价）将成为在不久的将来相当有用的措施，在诉讼费用的光。

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.