国際課税ルールの安定と変動 - 国税庁ホームページ.PDF

国際課税ルールの安定と変動 －租税条約締結によるロック・イン－ 増 井 良 啓 東 京 大 学 法 学 部 教 授 336 目 次 はじめに·························································338 Ⅰ 国際課税ルールの抜本的改革論およびその停滞····················339 １ 現実化しない改革論·········································339 ２ 独立当事者間基準、電子商取引、ＰＥに帰属する利得············339 （１）1980年代以降の動き·····································339 （２）独立当事者間基準·······································339 （３）電子商取引·············································340 （４）ＰＥに帰属する利得·····································340 （５）まとめ·················································341 ３ 積み重なる青写真···········································341 （１）学説の状況·············································341 （２）Warren(1994)による法人課税改革論························341 （３）Avi-Yonah(1996)の能動的所得・受動的所得二分論 ···········343 （４）まとめ·················································344 Ⅱ 租税条約締結に伴う既存ルールのロック・イン····················345 １ 停滞の原因はどこにあるか ···································345 （１）新たなコンセンサスを醸成することの困難··················345 （２）所得分類に基づく課税権の割り当て························345 （３）各国による統一書式の受容·······························346 ２ 遅々として進まない条約改訂 ·································348 （１）必要条件としての租税条約改訂····························348 （２）日本の租税条約改訂にかかる時間的スパン··················348 （３）外国の例···············································350 （４）まとめ·················································350 ３ アナクロニズムの執拗な存続 ·································351 （１）論旨の整理と疑問への応答·······························351