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An analysis of the rules on the taxation of investment income under Japan's tax treaties Hiroyuki Kimura Electrónico

By: Kimura, Hiroyuki .

Material type: Article

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.

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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

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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.

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Biblioteca del Instituto de Estudios Fiscales

An analysis of the rules on the taxation of investment income under Japan's tax treaties Hiroyuki Kimura Electrónico

By: Kimura, Hiroyuki.

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By: Kimura, Hiroyuki .