国外財産調書関係の取扱い

平成２５年度税制改正で，国外財産調書制度の適用範囲に修正が加えられた。

•  国外財産調書制度について、対象となる国外財産に国外にある金融機関の営業所等に設けられた口座において管理されている国内有価証券（国内法人等が発行した株式、公社債その他の有価証券をいう。）を加える
• 対象となる国外財産から国内にある金融機関の営業所等に設けられた口座において管理されている外国有価証券（外国法人等が発行した株式、公社債その他の有価証券をいう。）を除外する
• （注）上記の改正は、平成26年１月１日以後に提出すべき国外財産調書について適用する。

そして，３月２９日付けで，国税庁の通達が出ていた。

Obama大統領の2014年度予算教書

大統領予算教書が議会に提出された。いわゆるGreen Book（正式名称はGeneral Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals）は分厚い。国際課税に限っても，利子費用控除の繰延や無形資産に係る課税強化など，注目すべき項目を含んでいる。

【国際所得課税の改正案の目次】
REFORM U.S. INTERNATIONAL TAX SYSTEM........................................................... 46
Defer Deduction of Interest Expense Related to Deferred Income of Foreign
Subsidiaries........................................................................................................... 46
Determine the Foreign Tax Credit on a Pooling Basis .................................................... 48
Tax Currently Excess Returns Associated with Transfers of Intangibles Offshore .......... 49
Limit Shifting of Income Through Intangible Property Transfers .................................... 51
Disallow the Deduction for Non-Taxed Reinsurance Premiums Paid to Affiliates.......... 52
Limit Earnings Stripping By Expatriated Entities ............................................................ 53
Modify Tax Rules for Dual Capacity Taxpayers............................................................... 55
Tax Gain from the Sale of a Partnership Interest on Look-Through Basis ...................... 57
Prevent Use of Leveraged Distributions from Related Foreign Corporations to Avoid
Dividend Treatment .............................................................................................. 59
Extend Section 338(h)(16) to Certain Asset Acquisitions................................................. 60
Remove Foreign Taxes From a Section 902 Corporation’s Foreign Tax Pool When
Earnings Are Eliminated....................................................................................... 61

オフショア金融センターとしてのキプロス

租税条約ネットワークを利用して持株会社を置いていたというのがthe Economistのこの記事。キプロスと二国間租税条約を締結した国は，1998年以来のロシアを含め，確かに多かった。
CYPRUS; ADEN
CYPRUS; ANGUILLA
CYPRUS; ANTIGUA
CYPRUS; ARMENIA
CYPRUS; ARUBA
CYPRUS; AUSTRALIA
CYPRUS; AUSTRIA
CYPRUS; BARBADOS
CYPRUS; BELARUS
CYPRUS; BELGIUM
CYPRUS; BRITISH HONDURAS
CYPRUS; BRITISH VIRGIN ISLANDS
CYPRUS; BULGARIA
CYPRUS; CANADA
CYPRUS; CAYMAN ISLANDS
CYPRUS; CEYLON
CYPRUS; CHINA
CYPRUS; CYPRUS
CYPRUS; CZECH REPUBLIC
CYPRUS; CZECHOSLOVAKIA
CYPRUS; DENMARK
CYPRUS; DOMINICA
CYPRUS; EGYPT
CYPRUS; ESTONIA
CYPRUS; EUROPEAN UNION
CYPRUS; FALKLAND ISLANDS
CYPRUS; FINLAND
CYPRUS; FRANCE
CYPRUS; G.D.R.
CYPRUS; GAMBIA
CYPRUS; GERMANY
CYPRUS; GOLD COAST
CYPRUS; GREECE
CYPRUS; GRENADA
CYPRUS; GUERNSEY
CYPRUS; HONG KONG
CYPRUS; HUNGARY
CYPRUS; INDIA
CYPRUS; IRAQ
CYPRUS; IRELAND
CYPRUS; ISLE OF MAN
CYPRUS; ITALY
CYPRUS; JAMAICA
CYPRUS; JERSEY
CYPRUS; KENYA
CYPRUS; KUWAIT
CYPRUS; LATVIA
CYPRUS; LEAGUE OF NATIONS
CYPRUS; LEBANON
CYPRUS; LITHUANIA
CYPRUS; LUXEMBOURG
CYPRUS; MALAYA
CYPRUS; MALTA
CYPRUS; MAURITIUS
CYPRUS; MOLDOVA
CYPRUS; MONTSERRAT
CYPRUS; NETHERLANDS
CYPRUS; NETHERLANDS ANTILLES
CYPRUS; NEW ZEALAND
CYPRUS; NEWFOUNDLAND
CYPRUS; NIGERIA
CYPRUS; NORTHERN RHODESIA
CYPRUS; NORWAY
CYPRUS; NYASALAND
CYPRUS; P.R.C.
CYPRUS; PALESTINE
CYPRUS; PHILIPPINES
CYPRUS; POLAND
CYPRUS; PORTUGAL
CYPRUS; QATAR
CYPRUS; RHODESIA AND NYASALAND
CYPRUS; ROMANIA
CYPRUS; RUSSIA
CYPRUS; SAN MARINO
CYPRUS; SEYCHELLES
CYPRUS; SIERRA LEONE
CYPRUS; SINGAPORE
CYPRUS; SLOVAKIA
CYPRUS; SLOVENIA
CYPRUS; SOUTH AFRICA
CYPRUS; SOUTHERN RHODESIA
CYPRUS; SOVIET UNION
CYPRUS; SPAIN
CYPRUS; SRI LANKA
CYPRUS; ST. KITTS AND NEVIS
CYPRUS; ST. LUCIA
CYPRUS; ST. VINCENT AND THE GRENADINES
CYPRUS; SWEDEN
CYPRUS; SWITZERLAND
CYPRUS; SYRIA
CYPRUS; TANGANYIKA
CYPRUS; THAILAND
CYPRUS; TRINIDAD
CYPRUS; TRINIDAD AND TOBAGO
CYPRUS; TURKEY
CYPRUS; TURKS AND CAICOS ISLANDS
CYPRUS; UGANDA
CYPRUS; UKRAINE
CYPRUS; UNITED ARAB EMIRATES
CYPRUS; UNITED KINGDOM
CYPRUS; UNITED STATES
CYPRUS; YUGOSLAVIA
CYPRUS; ZANZIBAR

租税法の中のproperty rulesとliability rules

租税優遇措置を利用できる地位（資格）の剥奪が，property ruleとして分析できるとは，思いもよらなかった。この点を指摘しているのがこの論文。日本でいえば，青色申告の承認取消などをイメージすればよさそうだ。著者はundergraduateで数学をやっていた人だという。