An analysis of the rules on the taxation of investment income under Japan's tax treaties Hiroyuki Kimura Electrónico
By: Kimura, Hiroyuki.
Material type: ArticlePublisher: 2017Subject(s): INVERSIONES EXTRANJERAS | TRATADOS BILATERALES DE INVERSIÓN | JAPON In: Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
---|---|---|---|---|---|---|
IEF | BIT/2017/3/4-4 (Browse shelf) | Available | BIT/2017/3/4-4 |
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.
There are no comments for this item.