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Hori Haruhiko  堀 治彦

ORCIDConnect your ORCID iD *help
Researcher Number 80911388
Other IDs
Affiliation (Current) 2025: 東北学院大学, 経営学部, 准教授
Affiliation (based on the past Project Information) *help 2023 – 2024: 東北学院大学, 経営学部, 准教授
Review Section/Research Field
Principal Investigator
Basic Section 05020:Public law-related
Except Principal Investigator
Basic Section 05020:Public law-related
Keywords
Principal Investigator
国際租税改革 / 租税政策 / 国際的二重課税 / 国際課税 / 租税法 / 国際租税法
Except Principal Investigator
デジタル / 国際課税 / 税務行政DX / デジタル課税 … More / 法人税 / 租税法 / 租税法規の趣旨・目的 / 連結納税 / 組織再編税制 / オーラルヒストリー Less
  • Research Projects

    (3 results)
  • Research Products

    (4 results)
  • Co-Researchers

    (4 People)
  •  Analysis of the purpose of tax law

    • Principal Investigator
      小塚 真啓
    • Project Period (FY)
      2024 – 2026
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Okayama University
  •  Theoretical Study on Changing International Tax Law and International Double Taxation EliminationPrincipal Investigator

    • Principal Investigator
      堀 治彦
    • Project Period (FY)
      2023 – 2025
    • Research Category
      Grant-in-Aid for Early-Career Scientists
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Tohoku Gakuin University
  •  デジタル世界の発展と法人税制の再検討

    • Principal Investigator
      吉村 政穂
    • Project Period (FY)
      2023 – 2025
    • Research Category
      Grant-in-Aid for Scientific Research (C)
    • Review Section
      Basic Section 05020:Public law-related
    • Research Institution
      Hitotsubashi University

All 2024 2023

All Journal Article Presentation

  • [Journal Article] [研究ノート]暗号資産に関する情報交換制度に関する覚書2024

    • Author(s)
      堀治彦
    • Journal Title

      東北学院大学経営学論集

      Volume: 22号 Pages: 1-13

    • Open Access
    • Data Source
      KAKENHI-PROJECT-23K01095
  • [Journal Article] BEPS包摂的枠組み――国際課税2023

    • Author(s)
      堀治彦
    • Journal Title

      法学教室

      Volume: 517 Pages: 54-56

    • Data Source
      KAKENHI-PROJECT-23K12366
  • [Presentation] How Japan Reacted to Changes in International Taxation: Focusing on the Responses of Japanese Companies2023

    • Author(s)
      Haruhiko Hori
    • Organizer
      Tax Research Seminar on International Taxation with Japanese Researchers Thomson House at McGill University
    • Int'l Joint Research
    • Data Source
      KAKENHI-PROJECT-23K12366
  • [Presentation] 事業体とグローバル・ミニマム課税―多様な事業体の判定を中心とした検討2023

    • Author(s)
      堀治彦
    • Organizer
      税務会計研究学会 第35回全国大会
    • Invited
    • Data Source
      KAKENHI-PROJECT-23K12366
  • 1.  小塚 真啓 (60547082)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 2.  田中 雅子 (10842148)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 3.  吉村 政穂 (70313054)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results
  • 4.  藤間 大順 (30882774)
    # of Collaborated Projects: 1 results
    # of Collaborated Products: 0 results

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