| 000 | 01441nab a2200265 c 4500 | ||
|---|---|---|---|
| 999 |
_c143260 _d143260 |
||
| 003 | ES-MaIEF | ||
| 005 | 20220825134535.0 | ||
| 007 | ta | ||
| 008 | 201127t2020 ne ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_968598 _aSherman, Yehoshua |
|
| 245 | 4 |
_aThe newly revised Israel–Japan Double Taxation Convention _bthe MLI’s impacts and implications _c Yehoshua Sherman, Zeev Weiss, Reika Saito |
|
| 260 | _c2020 | ||
| 500 | _aResumen. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aCONVENIOS _941141 |
|
| 650 | 4 |
_aCONVENIO MULTILATERAL _967061 |
|
| 650 | 4 |
_aISRAEL _947517 |
|
| 650 | 4 |
_aJAPON _947522 |
|
| 700 | 1 |
_968599 _aWeiss, Zeev |
|
| 700 | 1 |
_968600 _aSaito, Reika |
|
| 773 | 0 |
_9163894 _oOP 2141/2020/10 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 48, n. 10 October 2020, p. 904-921 |
|
| 942 | _cART | ||