1 2 20 2005.1 2005.11 2007.12 3 2007.6 4 2006 31.2 6 4.2 9.6 2 3 17 1 29
EU 2 3 1 37 http://www.meti.go.jp/statistics/ tyo/kaigaizi/result/ 2 2004 1 85 15 35 5.25 2008 7 1 Wall Street Journal 2000 3680 800 9.6 IRS 3 VAT 2007. 12 30
OECD OECD 30 1990 40 2007 27 4 40 4 1990 2007 OECD The Tax Foundation, OECD 31
OECD 2 1 2 69 5 World-wide taxation 6 Territorial principle 7 5 41 6 Klaus Vogel, Klaus Vogel on double taxation conventions, 3d. ed. P.1132 32
OECD 23 8 2 100 9 10 7 1994 P.2 8 24 9 25 69 8 33
11 PE 12 5 Participation exemption 13 10 2 3 4 4 1 2 11 JV 12, 2007 34
CFC 37 14 15 1 21 OECD 13 14 10 P.90 15 1980 3 2 90 3 5 35
OECD 20 OECD 16 Race to the bottom 17 EU OECD 18 16 OECD P.26 17 Race to the bottom Altshuler and Grubert Governments and Multinational corporations in the race to the bottom Tax note international, 2006. 2. 6 2006. 11 P.156 18 IFA 3 2008. 8 P.35 36
OECD 2 19 20 2 19 OECD 23 16 20 P. W. Oosterhuis, The evolution of US international tax policy-what would Larry say, Tax Note international, 2006. 6. 19 1986 46 34 37
21 22 23 21 2007 8 2 22 15 23 1075 P.13 38
24 20 OECD 1990 25 Oosterhuis S. Surrey N. W. Woodworth 1962 CFC 26 F 20 CFC 24 2006. 7 p.152 2008. 6 P.190 25 G. C. Hufbauer, US Taxation on international income Blueprint for reform, Institute for international economics, 1992 26 20 1962 F Oosterhuis 39
1997 CTB CTB CFC 27 2003 1690 3 2 2004 American Job Creation Act 28 21 2004 2005. 1. 27 29 27 17 P.160 28 25 29 Staff of the Joint Committee on Taxation, Options to improve tax compliance and reform tax expenditures 2005. 1. 27 P.186 40
CFC 30 2005. 5 2005 5 Saxton 31 30 Grassley 17 Altshuler, Grubert, Mutti 2008. 6. 25 Economic efficiency and structural analyses of alternative U. S. tax policies for direct investment 31 Reforming the U. S. corporate tax system to increase tax competitiveness 3 41
Tax competitiveness 7 1 32 2005 11 2 1 33 2005 1 32 7 33 Simple, fair and pro-growth: Proposals to fix America's tax system, Report of the President s advisory panel on federal tax reform, 2005. 11 24 No.19 P.61. 42
34 1 CFC foreign business income income generated by foreign assets 2 3 CFC 35 34 33 P.134 43
2007 12 21 BAT 36 BAT 37 1 35 1 Altshuler 36 Approaches to improve the competitiveness of the U. S. business tax system for the 21st century, Office of tax policy, US Treasury 2007. 12. 20 37 36 P.45 44
2. Surrey Woodworth 2007 9 Kleinbard 38 45
39 2 F OECD 3 2, self-help territoriality 38 E. D. Kleinbard, Throw territorial taxation from the train, Tax note, 2007. 2. 5. P.547 39 2006 6 http://www.waysandmeans.house.gov/hearings.asp?/formmode=view&id=5195 46
20 10 400 F 10 400 5 40 5 9 26 35 47
F 40 2005 48
3 ACE Allowance for corporate equity CBIT 41 400 41 2007. 12. 27 49
42 3 42 50
12 43 1997 Competitiveness and fairness 3 44 EU EU EU 45 43 2008. 5. 10 2008. 8. 27 21 2008. 12. 12 21 2008. 8. 27 44 HM Treasury, Corporation tax reform, A consultation document 2003. 8, para 1. 4 45 2008 28 2007 2006 Cadbury Schweppes 51
2007 6 3 CFC 46 2009 47 1 2007 3 CFC CFC 48 6 46 Taxation of companies foreign profits: discussion document 2007. 6 HM Treasury www.hm-treasury.gov.uk HM Revenue & customs 47 2008. 6. 9 Business-Government Forum on Tax and Globalization HM Treasury www.hm-treasury.gov.uk 48 2008. 3. 21Budget Report para. 3. 39 3 2007 2 para 2. 5 52
49 CFC CFC 50 B/S 1000 CFC 50 49 Taxing foreign profits, HM Treasury 2008. 6. 9, Business-Gov. forum 2005/6 500 2 53
2 CC CC 51 52 10 CC CC CC CC CC CFC All-ornothing 50 46 pp.3-11 51 Controlled company CFC CC 52 46 pp.12-28 54
CC CC CC CFC 2009 FII 53 55
3 1997 ACT 50 UNCTAD 3 1 C. Schweppes 2006 CFC 53 FII EU 2006. 12. 12 http://curia.europa.eu/en/content/juris/index_rep.htm C-446/04 56
CBI CFC EU OECD EU 10 10 4 EU 1997 57
2004 EU15 2007 28 G7 5 54 55 EU 1999 2007 2 EU VAT CFC 54 UK Tax Competitiveness HM Treasury 2008. 6. 9 Business Gov. Forum Treasury 55 54 2 12 OECD 1 10 58
CFC All-or-nothing CFC F Cadbury Schweppes 50 EU EU C.Schweppes CFC EC 43 48 2006 CFC 59
56 IFA CFC EC CC EU CFC 2007 2008 6 26 57 56 Case C-196/04, Cadbury Schweppes Overseas Ltd, 0J C281 of 18. 11. 2006 para 75 57 Economic Efficiency and Structural Analyses of Alternative U. S. Tax Policies for Foreign Direct Investment JCX-55-08, June 25, 2008 2008. 10 60
58 Going my way 2009 CBI CBI 59 8 60 25 58 George K.Yin Reforming the Taxation of Foreign Direct Investment by U. S. Taxpayers Tax note International, 2008. 2. 11 59 2008. 7. 21 Financial Secretary CBI 60 43 61
PE 2008. 12. 12 21 PE 62