Kimura, Hiroyuki
An analysis of the rules on the taxation of investment income under Japan's tax treaties Electrónico / Hiroyuki Kimura .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The author, in this article, analyses the rules on the taxation ofinvestment income under the tax treaties that Japan has concluded, focusing specifically on the development of Japan's treaty policy over the years and its deviations from the OECD Model.
INVERSIONES EXTRANJERAS
TRATADOS BILATERALES DE INVERSIÓN
JAPON
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017
An analysis of the rules on the taxation of investment income under Japan's tax treaties Electrónico / Hiroyuki Kimura .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The author, in this article, analyses the rules on the taxation ofinvestment income under the tax treaties that Japan has concluded, focusing specifically on the development of Japan's treaty policy over the years and its deviations from the OECD Model.
INVERSIONES EXTRANJERAS
TRATADOS BILATERALES DE INVERSIÓN
JAPON
Bulletin for International Taxationv. 71, n. 3 - 4, March / April2017