| 000 | 01102nab#a2200241#c#4500 | ||
|---|---|---|---|
| 999 |
_c27411 _d27411 |
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| 003 | IEF | ||
| 005 | 20240422115952.0 | ||
| 008 | 170531s2017 NLD|| #####0 b|ENG|u | ||
| 040 |
_aIEF _cES-MaIEF |
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| 041 | _aENG | ||
| 100 | 1 |
_aKimura, Hiroyuki _965417 |
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| 245 |
_aAn analysis of the rules on the taxation of investment income under Japan's tax treaties _c Hiroyuki Kimura _hElectrónico |
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| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 520 | _aThe 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. | ||
| 650 | 4 |
_aINVERSIONES EXTRANJERAS _945091 |
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| 650 | 4 |
_aTRATADOS BILATERALES DE INVERSIÓN _971657 |
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| 650 | 4 |
_aJAPON _947522 |
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| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 3 - 4, March / April2017 |
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| 942 | _2udc | ||
| 942 | _2udc | ||