WEKO3
アイテム
米国2016 年モデル租税条約
https://chuo-u.repo.nii.ac.jp/records/8112
https://chuo-u.repo.nii.ac.jp/records/81121a2cd955-0a8e-4c55-98b8-1c7b97335289
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
本文を見る (123.0 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||
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| 公開日 | 2017-04-12 | |||||||||
| タイトル | ||||||||||
| タイトル | 米国2016 年モデル租税条約 | |||||||||
| タイトル | ||||||||||
| タイトル | 2016 U.S. Model Income Tax Convention | |||||||||
| 言語 | en | |||||||||
| 言語 | ||||||||||
| 言語 | jpn | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 米国モデル租税条約 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | BEPS | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 租税条約の濫用防止 | |||||||||
| キーワード | ||||||||||
| 主題Scheme | Other | |||||||||
| 主題 | 特典制限条項 | |||||||||
| 資源タイプ | ||||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||||
| 資源タイプ | departmental bulletin paper | |||||||||
| 著者 |
矢内, 一好
× 矢内, 一好
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| 著者別名(英) | ||||||||||
| 識別子Scheme | WEKO | |||||||||
| 識別子 | 29294 | |||||||||
| 姓名 | YANAI, Kazuyoshi | |||||||||
| 言語 | en | |||||||||
| 抄録 | ||||||||||
| 内容記述タイプ | Abstract | |||||||||
| 内容記述 | On February 17, 2016, the U.S. Treasury Department released a newly revised Model Income Tax Convention （the 2016 Model）, that will serve the baseline text the Treasury Department uses when it negotiates tax treaties. This release is the fifth update to the U.S. model tax convention since 1977. The 2016 Model updates technical improvements developed in the context of tax treaty negotiations and includes a number of new provisions which intends to eliminate double taxation. Many of new provisions contain to protect against treaty abuse. The 2016 Model includes significant provisions as describes below. First, it tightens the triangular provision and denying treaty benefits when certain income is attributable to a permanent establishment outside the beneficial owner’s country of residence. Second, it denies treaty benefits to certain income items benefiting from a special tax regime in the beneficial owner’s country of residence. Third, it modifies the limitation on benefits article, including adding a “derivative benefits test” and a “headquarters company test” that would allow treaty benefits for certain interest and dividends. On April 13, 2015, President Obama urged the U.S. Senate to take action on an amended tax treaty with Japan, despite Senator Rand Paul’s refusal to allow any Senate action on tax agreements with other countries. Finally, a Japan-U.S. protocol to tax treaty didn’t become effective. The 2016 Model currently have little value to Japan-U.S. tax treaty but have a significant impact to measures to treaty abuse. |
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| 書誌情報 |
企業研究 巻 30, p. 111-135, 発行日 2017-02-27 |
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| 出版者 | ||||||||||
| 出版者 | 中央大学企業研究所 | |||||||||
| ISSN | ||||||||||
| 収録物識別子タイプ | ISSN | |||||||||
| 収録物識別子 | 1347-9938 | |||||||||
| 権利 | ||||||||||
| 権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||||||
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| 内容記述タイプ | Other | |||||||||
| 内容記述 | application/pdf | |||||||||
