000			01373nab a2200217 c 4500
999			_c149751 _d149751
003			ES-MaIEF
005			20240924130104.0
007			ta
008			240904s2024 us |||p| |||| 00| 0 eng d
040			_aES-MaIEF _beng _cES-MaIEF
041			_aeng
100			_971908 _aMasuda, Takato
245	1	4	_aThe compatibility of the UTPR and Japan´s tax treaties _c Takato Masuda
260			_c2024
520			_aTakato Masuda is an associate at Nishimura & Asahi in Tokyo. He thanks Mitchell Kane for his invaluable support throughout the writing process. This article earned the International Fiscal Association USA Branch Writing Prize Award at the 52nd annual meeting in March 2024. It is based on the author’s research paper for the LLM International Tax Program at New York University during the 2023 academic year, which was awarded the David F. Bradford Memorial Prize for the best tax paper of the year. In this article, Masuda examines and rebuts criticism of the UTPR (formerly known as the undertaxed payments rule) in light of tax treaties, and considers how the UTPR might fare under relevant Japanese case law.
650		4	_970368 _aUTPR (OCDE)
650		4	_947460 _aIMPUESTOS
650		4	_947522 _aJAPON
773	0		_9172174 _oOP 138-Bis/2024/114/8 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 8, May 20 2024; p. 1127-1145.
942			_cART