我が国の国境を越えたサービス取引に関する消費税 : EU型付加価値税との比較を通して

概要

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This paper examines a tax jurisdiction issue of the consumption tax system with regard to Japanese service trading. The Destination principle for service trading has not been established in Japanese consumption tax, but taxation at the place of consumption is gradually being adopted for value-added taxes in the EU. Under these circumstances, it is necessary for us to revise the Japanese consumption tax system in favor of taxation at the place of consumption, using EU-type value-added tax systems as a source of reference. Accordingly, it would be effective for us to conclude a taxation treaty for consumption tax on assumption of taxation at the place of consumption. However, international cooperation with related countries is necessary for concluding a taxation treaty, so it would require a long time before introduction. In Japan as well, should actively discuss the neutrality of taxation and influences on tax revenue based on discussions in the OECD and experiences with of value-added tax systems in EU countries.