日本語

Course Code etc
Academic Year 2024
College Graduate School of Law and Politics
Course Code ND142
Theme・Subtitle BEPS(base erosion & profit shifting)対策とdigital economy taxation
Class Format Face to face (all classes are face-to-face)
Class Format (Supplementary Items)
Campus Seminar
Campus Ikebukuro
Semester Spring Semester
DayPeriod・Room Tue.1・indiv.office
Credit 2
Course Number LAP5110
Language Japanese
Class Registration Method Course Code Registration
Grade (Year) Required 配当年次は開講学部のR Guideに掲載している科目表で確認してください。
prerequisite regulations
Acceptance of Other Colleges 履修登録システムの『他学部・他研究科履修不許可科目一覧』で確認してください。
course cancellation -(履修中止制度なし/ No system for cancellation)
Online Classes Subject to 60-Credit Upper Limit
Relationship with Degree Policy 各授業科目は、学部・研究科の定める学位授与方針(DP)や教育課程編成の方針(CP)に基づき、カリキュラム上に配置されています。詳細はカリキュラム・マップで確認することができます。
Notes
Text Code ND142

【Course Objectives】

We will learn OECD/G20's anti-BEPS discussion. We will study Pillar One and Pillar Two intensively, but we will also study other international tax issues.

【Course Contents】

We will study OECD/G20's anti-BEPS reports and other related materials. It is anticipated that important reports or other material will be published after this syllabus, so we will try those things. It is also possible to choice the material which is recommended by students. It is also possible to study minimum corporate income tax and UNSHELL legislation reported by European Union. It is also possible to study digital economy taxation issues because those matters are recently discussed, not only in OECD/G20 and European Union. It is also possible to study, not only international taxation, but also local tax, such as Maryland State's Digital Advertising Tax.

※Please refer to Japanese Page for details including evaluations, textbooks and others.