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 Johan Hagelin and Shunichi Muto Electrónico
By: Hagelin, Johan
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Contributor(s): Muto, Shunichi.
Material type: 
ArticlePublisher: 2019Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | APLICACION | JAPON
In:
Bulletin for International Taxation v. 73, n. 5, 2019, p. 230-234Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/5-5 (Browse shelf) | Available | BIT/2019/5-5 |
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.
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