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Japan's new directive on mutual agreement procedures Masato Ohno

Material type: Article

ArticlePublisher: 2002Subject(s): JAPON

In: Bulletin for international fiscal documentation, v.56, nº 3,2002 p. 110-123

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		IEF	OP 323/2002/3-4 (Browse shelf)	Available		OP 323/2002/3-4

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Previous	OP 323/2002/3-1 Issues in the implementation of the arbitration of disputes arising under income tax treaties	OP 323/2002/3-2 Issues in the implementation of the arbitration of disputes arising under income tax treaties - response to David Tillinghast	OP 323/2002/3-3 The effect of changes in the OECD commentaries after a treaty is concluded	OP 323/2002/3-4 Japan's new directive on mutual agreement procedures	OP 323/2002/3-5 The foreign tax credit in Switzerland	OP 323/2002/4-1 EU and US Sales taxes in the digital age	OP 323/2002/4-2 Major Issues and challenges in Fiscal restructuring in Asia	Next

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