{"id":139881,"date":"2017-12-28T10:19:12","date_gmt":"2017-12-28T01:19:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=139881"},"modified":"2017-12-27T11:19:51","modified_gmt":"2017-12-27T02:19:51","slug":"international-article-78","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-78\/","title":{"rendered":"\u3053\u308c\u304b\u3089\u306e\u56fd\u969b\u7a0e\u52d9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u5bfe\u3059\u308b\u56fd\u969b\u5354\u8abf\u306e\u52d5\u304d\u300d"},"content":{"rendered":"

\u3053\u308c\u304b\u3089<\/span>\u306e<\/span>\u56fd\u969b\u7a0e\u52d9<\/strong><\/h3>\n

\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n

\u300c\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306b\u5bfe\u3059\u308b\u56fd\u969b\u5354\u8abf\u306e\u52d5\u304d\u300d<\/strong><\/h4>\n

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\n\u9752\u5c71\u3000\u6176\u4e8c<\/strong><\/p>\n

 <\/p>\n

<\/div>\n

\uff11\u3000\u6fc0\u5316\u3059\u308b\u79df\u7a0e\u7af6\u4e89<\/strong><\/h4>\n
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\u6298\u3057\u3082\u3001\u53bb\u308b11\u6708\u306b\u56fd\u969b\u8abf\u67fb\u60c5\u5831\u30b8\u30e3\u30fc\u30ca\u30ea\u30b9\u30c8\u9023\u5408\u304c\u7b2c\uff12\u5f3e\u3068\u3057\u3066\u516c\u8868\u3057\u305f\u300c\u30d1\u30e9\u30c0\u30a4\u30b9\u6587\u66f8\u300d\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u53d6\u5f15\u306b\u95a2\u3059\u308b1,340\u4e07\u4ef6\u306e\u60c5\u5831\u3092\u542b\u3080\u3068\u3055\u308c\u3001\u5bcc\u88d5\u8005\u3084\u591a\u56fd\u7c4d\u4f01\u696d\u7b49\u306b\u3088\u308b\u6f5c\u5728\u7684\u5229\u7528\u304c\u6839\u5f37\u3044\u3053\u3068\u3092\u601d\u3044\u51fa\u3055\u305b\u305f\u3002<\/p>\n

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 <\/p>\n

<\/div>\n

\uff12\u3000\u4e3b\u306a\u56fd\u969b\u5354\u8abf<\/strong><\/h4>\n
<\/div>\n

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20\u4e16\u7d00\u672b\u306b\u672c\u683c\u5316\u3055\u308c\u305f\u672c\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306f\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u62e1\u5927\u3092\u4e2d\u5fc3\u3068\u3059\u308b\u300c\u7a0e\u5236\u306e\u5815\u843d\u300d\u3092\u3082\u305f\u3089\u3059\u79df\u7a0e\u7af6\u4e89\u3092\u963b\u6b62\u305b\u3093\u3068\u3059\u308b\u8a66\u307f\u3067\u3042\u308b\u3002<\/p>\n

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\u3053\u306e\u6d3b\u52d5\u306f\u3055\u3089\u306b\u3001OECD\u52a0\u76df\u56fd\u3092\u4e2d\u6838\u306b\u62e1\u5927\u3057\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30d5\u30a9\u30fc\u30e9\u30e0\u306b\u3088\u3063\u3066\u3001\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u3082\u5bfe\u8c61\u3068\u3057\u305f\u91d1\u878d\u53e3\u5ea7\u306e\u60c5\u5831\u4ea4\u63db\u306a\u3069\u306e\u56fd\u969b\u5354\u8abf\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u3082\u9023\u643a\u3057\u3001\u73fe\u5728\u3082\u9032\u884c\u4e2d\u3067\u3042\u308b\u3002<\/p>\n

\uff08\uff12\uff09\u3000BEPS\u30d7\u30ed\u30b8\u30a7\u30af\u30c8<\/strong><\/h4>\n

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\u79df\u7a0e\u56de\u907f\u76ee\u7684\u3067\u5229\u7528\u3055\u308c\u308b\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u306e\u4e8b\u696d\u4f53\u306e\u307b\u3068\u3093\u3069\u306f\u3001\u3044\u308f\u3086\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30dc\u30c3\u30af\u30b9\uff08\u8cc7\u672c\u6ce8\u5165\u3055\u308c\u305f\u5546\u696d\u4e0a\u306e\u5b9f\u8cea\u6d3b\u52d5\u3092\u4f34\u308f\u306a\u3044\u4e8b\u696d\u4f53\u3067\u3001\u8cc7\u7523\u7ba1\u7406\u306e\u5668\u306e\u6a5f\u80fd\u306e\u307f\u679c\u305f\u3059\u3082\u306e\uff09\u3067\u3042\u308a\u3001BEPS\u52e7\u544a\u3082\u30ad\u30e3\u30c3\u30b7\u30e5\u30dc\u30c3\u30af\u30b9\u5bfe\u7b56\u3092\u5f37\u304f\u610f\u8b58\u3057\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n

\u672c\u793e\u6240\u5728\u5730\u56fd\u306e\u307f\u306a\u3089\u305a\u6b27\u5dde\u3084\u30a2\u30b8\u30a2\u306e\u4e2d\u9593\u6301\u682a\u4f1a\u793e\u6240\u5728\u56fd\u304c\u6709\u52b9\u306aCFC\u7a0e\u5236\u3092\u6301\u305f\u306a\u3044\u3053\u3068\u3082\u79df\u7a0e\u56de\u907f\u3092\u5bb9\u8a8d\u3059\u308b\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u3057\u3066\u3001CFC\u7a0e\u5236\u306e\u6a19\u6e96\u88c5\u5099\u3092\u5f37\u304f\u52e7\u544a\u3057\u3066\u3044\u308b\u3002<\/p>\n

 <\/p>\n

<\/div>\n

\uff13\u3000\u6211\u304c\u56fd\u306e\u56fd\u5185\u6cd5\u5236<\/strong><\/h4>\n
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\uff08\uff11\uff09\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236<\/strong><\/h4>\n

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\uff08\uff12\uff09\u3000\u305d\u306e\u4ed6\u306e\u52d5\u5411<\/strong><\/h4>\n

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 <\/p>\n

<\/div>\n

\uff14\u3000\u5f53\u9762\u306e\u8ab2\u984c<\/strong><\/h4>\n
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\uff08\u4e86\uff09<\/p>\n

\n\t\t

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