Investment Liberalization Treaty and Direct Taxation: Focusing on the European Court of Justice's ruling in the Cadbury Schweppes case (Japanese)
AbstractBilateral or multilateral trade and investment agreements have strengthened the ties among national economies all over the world. Against this backdrop, direct taxation of each country may influence or distort cross-border investment flows between or among the countries participating in such agreements. The European Union succeeded in establishing its Internal Market and has already achieved a very high level of economic integration among its Member States. In the process of leading to such integration, the EU has been facing various issues that stem from continuous tension between investment liberalization and national direct taxation. As a result, the EU has accumulated a great deal of fruitful experience in finding a solution to such issues. This paper will examine the famous Cadbury Schweppes ruling by the European Court of Justice on the relationship between the right of establishment in the EC Treaty and direct taxation of the Member State, in order to find some implications for Japan.
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Bibliographic InfoPaper provided by Research Institute of Economy, Trade and Industry (RIETI) in its series Discussion Papers (Japanese) with number 11068.
Length: 26 pages
Date of creation: Sep 2011
Date of revision:
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Postal: 11th floor, Annex, Ministry of Economy, Trade and Industry (METI) 1-3-1, Kasumigaseki Chiyoda-ku, Tokyo, 100-8901
Web page: http://www.rieti.go.jp/
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This paper has been announced in the following NEP Reports:
- NEP-ALL-2011-10-09 (All new papers)
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