中村 繁隆

組織再編成から生じるクロス・ボーダーの課税問題－租税条約上の組織再編成条項を題材に－ 

経営実務法研究 25号77頁～93頁 2023年3月  査読有り

Cross-border Corporate Reorganizations and Non-discrimination Clauses-Focusing on Two Protocols in Japanese Tax Treaties- 

Journal of Accountancy, Economics and Law No17, pp.1-12 2023年3月  

Cross-border Corporate Reorganizations and the Tax Treaty Policy -Focusing on Reorganization Clauses Concerning Substantial Participations Clauses in Japanese Tax Treaties- 

JOURNAL of ACCOUNTANCY, ECONOMICS and LAW No.16, March 2022 2022年3月  

問屋を利用した輸入取引に対する消費課税―VAT指令及びイギリス法を参考として― 

綜合法政策研究会誌 4号20頁～53頁 2021年3月  査読有り

Limits of Applicability of a GAAR on Family Corporations in Japan against Debt Push-Downs－ Focusing on the Anti-Avoidance Directive in the EU－ 

JOURNAL of ACCOUNTANCY, ECONOMICS and LAW No.15, pp.1-15 2021年3月  

The Study for the Tax System of Cross-border Corporate Reorganizations－Focusing on the EU Merger Tax Directive for Considering the Future Direction in Japan－ 

JOURNAL of ACCOUNTANCY, ECONOMICS and LAW No.14, pp.13-29 2020年3月