2025年度Aセメスター「激動の国際課税を展望する」
１．基礎知識を身につける
10/06 開講
10/20 教科書第１章と第２章
２．これまでの動きをつかむ
10/27 BEPS1.0 鬼塚玲央・吉沢健太郎
*OECD (2013), Addressing Base Erosion and Profit Shifting, OECD Publishing, Paris, https://doi.org/10.1787/9789264192744-en.
*OECD (2016), BEPS Project Explanatory Statement: 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, https://doi.org/10.1787/9789264263437-en.
* OECD (2025), A Decade of the BEPS Initiative: An Inclusive Framework Stocktake Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, https://doi.org/10.1787/32096fd3-en.
11/03 BEPS2.0
*増井良啓「GAFAの利益をつかまえる―経済のデジタル化と国際課税ルール」東京大学法学部「現代と法」委員会編『まだ、法学を知らない君へ―未来をひらく13講』169-182頁（有斐閣 2022.07）
*増井良啓「租税競争をくいとめる」東京大学法学部「現代と法」委員会編『いま、法学を知りたい君へ 世界をひろげる13講』185-199頁（有斐閣、2024.09）
*グローバル・ミニマム課税に関するG7声明
３．最新の英語文献を読んでいく
11/10 OECD (2025), OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (G20 South Africa, October 2025), OECD Publishing, Paris, https://doi.org/10.1787/56386016-en. 中山雄稀
11/17 Michael P. Devereux, International Tax Competition and Coordination with A Global Minimum Tax, National Tax Journal Volume 76, Number 1, March 2023, 145-166. 黄新越
11/21 Mindy Herzfeld, Update on Pillar 2- US Side-by-Side Equivalence, Intertax, Volume 53, Issue 11, 718-723 (2025). 田邉永
12/01 Reuven S. Avi-Yonah, Should the OECD Accept GILTI as an Income Inclusion Rule? TAX NOTES INTERNATIONAL, VOLUME 119, SEPTEMBER 1, 2025, 1413. 松永穣一
12/08 ゲストAvi-Yonah教授と語る
12/22 Daniel Shaviro, Digital Services Taxes vs. Pillar 1: Did the U.S. Catch a Break and Not Even Notice? TAX NOTES INTERNATIONAL, VOLUME 119, AUGUST 25, 2025, 1161. 廣澤孟
01/05 OECD (2025) Taking Stock of Progress on Transparency and Exchange of Information for Tax Purposes: OECD and Global Forum Report to G20 Finance Ministers and Central Bank Governors, OECD Publishing, Paris, https://doi.org/10.1787/afddc8c5-en. 山本紘生
01/19 終講
*最近の研究から 楊仁準
*修士論文報告 小西啓吾
OECDのPillar Two（GloBE）Side-by-Side Package（2026）が出た
昨夜のOECD SbS packageへの各界反応まとめ