ハイブリッド・エンティティと国際課税問題

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概要

• 論文の詳細を見る

• Various business entities are found in today's business community, however, such varieties of business entities often cause tax problems. While in one country, a hybrid entity is taxed as a corporation, it is dealt as a transparent entity in which equity holders are subjected to taxation in another country. The difference in taxation of hybrid entities can be used to international tax arbitrage. In the U.S., many regulations on tax planning using hybrid entities have been implemented, such as (i) Creating dual consolidated loss, (ii) Avoiding Subpart F rule application, (iii) Tax deferral on transferring intangible properties, (iv) Abusing foreign tax credit mechanism, (v) Obtaining benefit of tax treaty, (vi) Avoiding capital gain taxation, however, these regulations do not necessarily have enough effectiveness to prevent tax avoidance. As the U.S. experience in this area can be very instructive for Japan, this article goes over the U.S. regulations considering implications for the tax treatment on various entities in Japan. In order to tackle international tax arbitrage surrounding taxation of hybrid entities, foremost importance is each country's own effort. Likewise, developing international common understanding on this issue through effective tax treaties or thorough discussions is thought to be effective. Amid ongoing globalization of economy where more diversified business entities come into existence, fair and predictable taxation based on through investigation are highly required.

著者

• 栗原 克文

  長崎大学経済学部

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