30 November 2016

Consumption Tax Trends 2016がでていた

Consumption Tax Trends 2016

VAT/GST and excise rates, trends and policy issues

Available from November 30, 2016 11:00
book

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries. It also contains information about indirect tax topics such as international aspects of VAT/GST developments and the efficiency of this tax. It also describes a range of taxation provisions such as the taxation of motor vehicles, tobacco and alcoholic beverages.

25 November 2016

BEPS多国間条約(MLI)のテクストが、公表されていた

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS


More than 100 jurisdictions have concluded  negotiations on a multilateral instrument (MLI) that will swiftly implement a series of tax treaty measures to update international tax rules and lessen the opportunity for tax avoidance by multinational enterprises. The new instrument will transpose results from the OECD/G20 Base Erosion and Profit Shifting Project into more than 2000 tax treaties worldwide. A signing ceremony will be held in June 2017 in Paris.

Download the text (PDF) 
Download the Explanatory Statement (PDF)

HIGHLIGHTS

20 November 2016

最判平成28・3・29判例自治410・46(彦根市の賃料債権差押事件)

この事件である。受託者たる被上告人会社が固定資産税を滞納したので、上告人彦根市が賃料債権を差押え。ところが、賃料債権が分別管理されておらず、差押えの対象たる賃料債権は信託財産の賃貸料も含んでいた。かたや滞納固定資産税のほうには固有財産に係るものがまじっていた。

第三小法廷は、次のように述べて、本件差押えが適法であるとした(下線・見出し・赤字は引用者による)。
本件差押えについては,本件滞納固定資産税等のうち本件土地以外の不動産の固定資産税相当額に係る部分に基づき,本件賃料債権のうち本件土地の賃料相当額部分を差し押さえることとなる点において旧信託法16条1項との関係で問題があるといわざるを得ないものの,本件滞納固定資産税等のうち本件土地の固定資産税相当額に係る部分に基づき,本件賃料債権を差し押さえることや,本件滞納固定資産税等に基づき,本件賃料債権のうち本件建物の賃料相当額部分を差し押さえることは,同項に何ら反するものではないというべきである。
このように(あ)本件差押えにつき同項との関係で問題となる部分は上記の限度にとどまり(い)国税徴収法63条が,徴収職員が債権を差し押さえるときはその全額を差し押さえなければならないと規定していることなどに照らすと,本件差押えの効力を直ちに否定すべき理由はなく,また,本件差押えを全体として違法とするような特段の事情もうかがわれないから,本件差押えは,適法である
(あ)は上記の限度で問題があっても全体として違法にはならないという。結論先取のきらいがある。

(い)は国税徴収法63条を根拠にあげる。特段の明示的な論証なく、徴収法63条を旧信託法16条1項に優先したように読める。ちなみに旧信託法16条1項は次のように定め、信託財産の独立性を確保し、受益者の保護をはかっていた。
信託財産ニ付信託前ノ原因ニ因リテ生シタル権利又ハ信託事務ノ処理ニ付生シタル権利ニ基ク場合ヲ除クノ外信託財産ニ対シ強制執行、仮差押若ハ仮処分ヲ為シ又ハ之ヲ競売スルコトヲ得ス
上記引用の判示第二段落にいう「など」が何を意味しているかはわからない。(あ)と「特段の事情」との関係もはっきりしない(問題のある部分の限度が大きな比率を占めれば「特段の事情」ありということになるのか等)。

もっとも、上記引用判示に続く次のくだりからは、差押えはともあれ充当のところで整理すれば受益者の保護は何とかなる、という思考が読み取れる。
もとより,旧信託法16条1項との関係で問題となる部分については,本件賃料債権のうち本件土地の賃料相当額部分をもって本件滞納固定資産税等のうち本件土地以外の不動産の固定資産税相当額に係る部分に充当することはできないから,本件賃料債権が逐次取り立てられて本件滞納固定資産税等に充当された結果,本件滞納固定資産税等のうち本件土地の固定資産税相当額に係る部分が消滅した場合には,上告人は,それ以降に本件差押えに基づき取り立てた本件賃料債権のうち本件土地の賃料相当額を被上告人会社に交付すべきものであり,交付されない場合には,被上告人会社は,上告人に対し,不当利得の返還を求めることができるというべきである。

南弁護士の2論文が、アップされていた

2016年11月
論文
2016年11月
論文

19 November 2016

国際戦略トータルプラン、調査事例がでていた

2016年10月25日付けの国税庁の文書「国際戦略トータルプラン」に、いくつか調査事例がでていた(本文では18頁以下、じっさいに調査事例の紹介がはじまるのは25頁以下)。そこでは、富裕層や海外取引のある企業への対応例が、8つほど紹介されている。簡潔な記載ながらそれぞれに興味深い。

ざっと読んで気がつく点として・・・

  • 租税条約上の情報交換がかなり活用されている
  • 結果的に国外財産調書を提出していなかったことになると、加算税が過重される
  • 国外送金等調書で送金情報を把握することがある
  • タックスヘイブンのノミニー制度を利用していた事案で、外国子会社合算税制を適用した例がある
  • 租税条約の届出書と異なる取引実態を把握して、条約上の特典(使用料源泉税免除)を否定した例がある
  • 相続財産から海外預金を除外して申告していても、国外送金等調書から足がつく
  • 非居住者の国内不動産譲渡所得についても、租税条約上の情報交換で事実を把握する
これらの対応例は、課税情報の重要性を――改めて、しかも具体例をもって雄弁に――物語る。

なお、その後の国税庁のプレスリリースのリンクを、貼り付けておこう。

  平成27事務年度の「相互協議の状況」について(平成28年11月)

17 November 2016

欧州議会パナマ委員会で、スティグリッツ発言

ICIJのサイトからは、報告書リンクあり。


Zero tolerance needed against tax secrecy, says former Panamanian advisor Joseph Stiglitz

Taxation - 16-11-2016 - 15:06
Committee : Money laundering, tax avoidance and tax evasion
There needs to be a “comprehensive global approach” against secret tax structures, says the Nobel Prize-winning economist, Joseph Stiglitz, who called for “zero tolerance”. Speaking to Parliament’s Panama Committee on Wednesday, the former advisor to the Panamanian government suggested that secrecy in tax affairs should be treated like a disease which needs to be isolated.

16 November 2016

インドGST導入へ

日本の解説でもとりあげられており,セミナーも開かれていた。9月9日に大統領が承認,2017年4月までに実施予定という。長年の懸案が一歩前進した格好。

なお10月29日に日印条約改正議定書が発効。11月10-12日にモディ首相訪日

High-end inequalityの新論文が出ていた

New article published, discussing high-end inequality

My article, The Mapmaker’s Dilemma in Evaluating High-End Inequality, has just been published by the University of Miami Law Review. The official cite is 71 University of Miami Law Review 83-159 (2016), and it’s available here.
  
The abstract goes as follows:

“The last thirty years have witnessed rising income and wealth concentration among the top 0.1% of the population, leading to intense political debate regarding how, if at all, policymakers should respond. Often, this debate emphasizes the tools of public economics, and in particular optimal income taxation. However, while these tools can help us in evaluating the issues raised by high-end inequality, their extreme reductionism—which, in other settings, often offers significant analytic payoffs—here proves to have serious drawbacks. This Article addresses what we do and don’t learn from the optimal income tax literature regarding high-end inequality, and what other inputs might be needed to help one evaluate the relevant issues.

The piece was adapted from what used to be chapter 2 of my book-in-progress, Enviers, Rentiers, Arrivistes, and the Point-One Percent: What Literature Can Tell Us About High-End Inequality, In effect, it serves to explain why one might want to look at contemporary literature in this regard, rather than confining oneself to tools from public economics and other “hard” social sciences.  But as it happens, I have decided not to include almost any of the material from this chapter in the book.  Instead, material from maybe 3 to 5 pages of it has been adapted to fit into the book’s chapter 1, and the book then goes straight to the fun stuff, starting with Jane Austen’s Pride and Prejudice in what is now chapter 2.  Ensuing chapters that I have written to this point address Stendhal’s Le Rouge et le Noir, Balzac’s Pere Goriot, Dickens’s A Christmas Carol, Trollope’s The Way We Live Now, and (albeit only about half-done) Forster’s Howards End.  The chapter after that will cross the Great Pond and look at Horatio Alger (to be followed by Dreiser’s The Financier and/or The Titanand then Wharton’s House of Mirth).

Bitcoin課税の新論文がでていた

Rethinking Basis in the Age of Virtual Currencies
Adam Chodorow

In Notice 2014-21, the IRS announced that virtual currencies
like Bitcoin would be treated as property—and not foreign
currency—for income tax purposes. As a result, taxpayers may owe
tax each time they sell or spend such currency. The IRS also declared
that the traditional “stand-alone” basis rules would apply to virtual
currency. This decision permits taxpayers to manipulate their tax
liability by picking and choosing which virtual coins to dispose of. In
this Article, I argue that taxpayers should be required to pool the
basis of their virtual currency to ensure that tax gains and losses
match realized economic gains and losses.

Over the years, politicians of both stripes have proposed pooling
basis for securities and inventory, to no avail. The rise of virtual
currencies offers a rare opportunity to re-examine the basis rules for
such assets. Allowing taxpayers to manipulate their tax results
without changing their economic gains or losses undermines the tax
system and permits taxpayers to take advantage of the time value of
money to reduce their real-world taxes. In the second half of this
article, I argue that either Congress or the IRS, exercising its
regulatory authority, should require taxpayers to pool basis for a
wide variety of fungible assets, including securities and inventory.

ABA Tax Sectionも、Tax Times11月号を公開していた

これもずいぶん活動的。Bitcoinの論文もある。

VOL. 36 NO. 1 - NOVEMBER 2016

Boston Meeting Successes, and More to Come

FROM THE CHAIR

Boston Meeting Successes, and More to Come
We had a great joint meeting in Boston with the Real Property, Trust and Estate Law Section at the end of September. There were approximately 1,100 in attendance, and I was inspired by the enthusiasm about the activities of the Tax Section for the coming year. We have a lot of work to do, and we are going to have a good time doing it.
Bitcoin is not the first virtual currency. It has, however, garnered significant attention by being embroiled in several scandals. Through the lense of the Espinoza case, this article examinations the tax implications of selling bitcoin.
Are insurance bad faith litigation recoveries taxable? The annoying answer is that it depends. This answer may be a bit less annoying with a brief description of what a bad faith claim may entail. It may be a tort or a contract claim, depending on the facts and the jurisdiction. It may be brought against one’s own insurance carrier, or sometimes, even against someone else’s carrier.
As of June 30, 2016, total U.S. retirement plan assets were $24.5 trillion, more than twice the $11.6 trillion reported for 2000. That is a very large amount of money—significantly larger than the GDP of the United States or China. The largest single component of retirement plan assets is held in IRAs, considerably more than those held in 401(k) plans. In addition to these tax-favored retirement savings, many employers make additional “nonqualified” deferred compensation available to their high-level employees.
Eight of the ten most costly disasters in U.S. history have happened in the last 15 years. Some of these—especially 9/11 and Hurricane Katrina—triggered unprecedented tax relief for casualty losses. Others, such as Hurricane Sandy, led to no additional tax relief whatsoever. The increased likelihood of all casualties, coupled with the escalating costs of major disasters, makes reconsideration of the tax treatment of casualty losses a timely and important issue.
Reflecting on the location of the Section’s recent Joint Fall CLE Meeting in Boston, this article examines Massachusetts’ rich tax history and its impacts on its lower income residents.
This edition of Paths in Tax changes course slightly to address a topic of perennial, albeit muted, concern within the tax bar—emotional health and anxiety management. Our featured member, solo practitioner C. David Anderson, articulates our collective challenge in a new way. He then provides useful advice to mitigate damage that may be done to emotional health in the course of practicing our chosen profession.
Attorneys and students alike will rejoice to discover there is such a thing as a tax book that is agreeable to read. While tax practitioners may find Taxation of Entertainers, Athletes, and Artists overly basic, the rest of us will appreciate its depth and clarity. It boasts the accessibility of a study aid and the straightforwardness of a practice manual.
The move to a digital-only format has allowed ATT to expand the types of materials we publish. One new feature is reviews of books and articles on topics of interest to our members.
Attending an ABA Tax Section meeting can be intimidating for a law student or young lawyer. This article provides a glimpse into the different YLF activities at Tax Section meetings and throughout the year, focusing specifically on YLF panels at the most recent Fall meeting in Boston.
Sing along with Tax Bits to the tune of “Let’s Call the Whole Thing Off” and "You Can’t Take That Away" by George and Ira Gershwin.
Since January 1, 2016, the Section has coordinated the following government submissions, which are available to the public on the Section’s website.
On September 14, 2016, the House Committee on Small Business met to discuss the IRS examination process as it pertains to small businesses. Ms. Jennifer E. Breen, vice chair of the Administrative Practice Committee, represented the Section of Taxation at the hearing.
Named for the late Jack Nolan, a dedicated and respected Tax Section member, the Nolan Fellow distinction is awarded to young lawyers who are actively involved in the Section and have shown leadership qualities.
The Pro Bono Award Committee is pleased to announce that it is currently accepting nominations for the 2017 Janet Spragens Pro Bono Award.
Through the Tax Assistance Public Service (TAPS) endowment fund, the Section of Taxation seeks to provide stable, long-term funding for its tax-related public service programs.
The Tax Lawyer, the nation’s premier, peer-reviewed tax law journal, is published quarterly as a service members of the Tax Section.
Produced in cooperation with the Tax Section and published by ALI-CLE, The Practical Tax Lawyer offers concise, practice-oriented articles to assist lawyers with all aspects of tax law.
ABA Tax Times (ATT) is looking for volunteers to join its ranks as associate editors to assist in writing and acquiring articles for publication.
ABA Tax Section meetings are a great way to get connected, get educated, and get the most from your membership!
Listen at your convenience to high-quality tax law CLE on a variety of topics.
ABA Section of Taxation Meetings are the premier venues for tax practitioners and government guests to connect on the latest developments in tax law and practice.
New editions of the ABA Section of Taxation State & Local Tax Deskbooks are now available!
Did you know that Tax Section members have access to thousands of pages of cutting-edge committee program materials presented at Section of Taxation Meetings?
The Section of Taxation thanks the sponsors and exhibitors of the 2016 Joint Fall CLE Meeting.
Thomson Reuters Checkpoint Catalyst™ delivers tax research framed in an entirely new way, so you see the clarity, color and context you need to get the whole picture of each business tax issue.

National Tax Associationの109回大会、80を超えるセッション

金曜午後に、Warren教授の記念セッションがあった。全容は以下。毎年これだけの研究報告をそろえるのが、すごい。

THURSDAY, NOVEMBER 10

8:30-10:00 am
Concurrent Sessions
10:00-10:15 am
Coffee Break (Maryland Ballroom Foyer, 5th Floor)
10:15-11:45 am
Concurrent Sessions
12:00-1:30 pm
Luncheon (Maryland Ballroom, 5th Floor)
Speaker: Olivier Blanchard, C. Fred Bergsten Senior Fellow, Peterson Institute for International Economics and Robert M. Solow Professor of Economics emeritus, MIT
1:45-3:15 pm
Concurrent Sessions
3:15-3:45 pm
Coffee Break (Maryland Ballroom Foyer, 5th Floor)
3:45-5:15 pm
General Session (Baltimore Ballroom A+B, 5th Floor)
5:15-6:15 pm
Annual Meeting of the National Tax Association (Baltimore Ballroom A+B, 5th Floor)
6:15 – 7:30 pm
Reception (Baltimore Ballroom Foyer, 5th Floor)

FRIDAY, NOVEMBER 11

8:30-10:00 am
Concurrent Sessions
10:00-10:15 am
Coffee Break (Maryland Ballroom Foyer, 5th Floor)
10:15-11:45 am
Concurrent Sessions
12:00-1:30 pm
Luncheon (Maryland Ballroom, 5th Floor)
Speaker: Antonio Weiss, Counselor to the Secretary, U.S. Department of the Treasury
1:45-3:15 pm
Concurrent Sessions
3:15-3:45 pm
Coffee Break (Maryland Ballroom Foyer, 5th Floor)
3:45-5:15 pm
General Session (Baltimore Ballroom A+B, 5th Floor)
5:15-6:15 pm
Graduate Student Poster Session (Baltimore Ballroom Foyer, 5th Floor)
5:15-6:30 pm
Reception in honor of Alvin C. Warren, 2016 Holland Award Recipient (Watertable Ballroom Foyer, 5th Floor)

SATURDAY, NOVEMBER 12

8:30-10:00 am
Concurrent Sessions
10:00-10:15 am
Coffee Break (Federal Hill Ballroom Foyer, 5th Floor)
10:15-11:45 am
Concurrent Sessions
12:00 pm
Lunch
(Attendee’s choice — Conference does not provide lunch)
1:00-2:30 pm
Short Course: Recent Research on the Distributional and Tax Rate Structure of the U.S. Welfare System (Baltimore Ballroom B, 5th Floor)
Presenter: Robert Moffitt, Krieger-Eisenhower Professor of Economics, Johns Hopkins University