| Academic Year |
2025Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Law and Politics Program |
| Lecture Code |
WMD03900 |
Subject Classification |
Specialized Education |
| Subject Name |
国際租税法演習 |
Subject Name
（Katakana） |
コクサイソゼイホウエンシュウ |
Subject Name in
English |
Intenational Tax Law Seminar |
| Instructor |
TEZUKA TAKAHIRO |
Instructor
(Katakana) |
テヅカ タカヒロ |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Weds5-6：Higashi-Senda Meeting Rm 4-1 |
| Lesson Style |
Seminar |
Lesson Style
(More Details) |
Face-to-face |
| presentations oby students about inernational tax law |
| Credits |
2.0 |
Class Hours/Week |
2 |
Language of Instruction |
J
:
Japanese |
| Course Level |
7
:
Graduate Special Studies
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
01
:
Law |
| Eligible Students |
graduate school students who specially study tax law, corporate law, administrative law and constitutional law. |
| Keywords |
|
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
studens should understand legal problems of intenational taxation. |
| Class Schedule |
lesson1 introduction
lesson2 concept of residence
lesson3 double taxation
lesson4 transfer pricing 1
lesson5 transfer pricing 2
lesson6 transfer pricing 3
lesson7 cfc legislation 1
lesson8 cfc legislation 2
lesson9 cfc legislation 3
lesson10 international M&A transaction 1
lesson11 international M&A transaction 2
lesson12 international M&A transaction 3
lesson13 thin capitalisation
lesson14 tendencies of interanational tax policy in the world
lesson15 conclusion |
Text/Reference
Books,etc. |
Masui & Miyazaki, Introduction of international taxation, 4.ed Tokyo Uniersity Press 2019 |
PC or AV used in
Class,etc. |
|
| (More Details) |
papers of presentations by students |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
you must study very hard. |
| Requirements |
|
| Grading Method |
quality of presentations |
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
|
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |