Hagelin, Johan
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing Electrónico / Johan Hagelin and Shunichi Muto .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article analyses the international aspects of the Japanese tax reform of 2019 relating to Actions 4 and 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative, which includes revisions to the earnings stripping rules and the implementation of an approach to hard-to-value intangibles into domestic transfer pricing legislation.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
APLICACION
JAPON
Muto, Shunichi
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, p. 230-234
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing Electrónico / Johan Hagelin and Shunichi Muto .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article analyses the international aspects of the Japanese tax reform of 2019 relating to Actions 4 and 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative, which includes revisions to the earnings stripping rules and the implementation of an approach to hard-to-value intangibles into domestic transfer pricing legislation.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
PROGRAMAS
APLICACION
JAPON
Muto, Shunichi
Bulletin for International Taxation 0007-4624v. 73, n. 5, 2019, p. 230-234