The newly revised Israel–Japan Double Taxation Convention the MLI’s impacts and implications Yehoshua Sherman, Zeev Weiss, Reika Saito
By: Sherman, Yehoshua
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Contributor(s): Weiss, Zeev | Saito, Reika.
Material type: 
ArticlePublisher: 2020Subject(s): DOBLE IMPOSICION | CONVENIOS | CONVENIO MULTILATERAL | ISRAEL | JAPON
In:
Intertax v. 48, n. 10 October 2020, p. 904-921Summary: The Israel–Japan DTC has now been amended in accordance with the mandates set forth by the OECD’s ‘Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’ (MLI) as a consequence of the fact that both Israel and Japan are signatories to that agreement. The revisions to this tax treaty have found expression in a number of contexts, each being potentially outcome determinative as to the profitability – and even the viability – of a commercial enterprise or transaction conducted between the two Contracting States.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/10-5 (Browse shelf) | Available | OP 2141/2020/10-5 |
Resumen.
The Israel–Japan DTC has now been amended in accordance with the mandates set forth by the OECD’s ‘Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting’ (MLI) as a consequence of the fact that both Israel and Japan are signatories to that agreement. The revisions to this tax treaty have found expression in a number of contexts, each being potentially outcome determinative as to the profitability – and even the viability – of a commercial enterprise or transaction conducted between the two Contracting States.
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