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Die Besteuerung der betrieblichen Altersversorgung in Deutschland, Großbritannien und Frankreich : ein Vergleich im Hinblick auf Reformüberlegungen aus europäischer Sicht

Borchard, Christian - 2001

Persistent link: https://www.econbiz.de/10001532546

Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles

Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42

Persistent link: https://www.econbiz.de/10003387848

Credit vs. Exemption : A Comparative Study of Double Tax Relief in the United States and Japan

Lokken, Lawrence - 2011

the same. This article examines the law of one such country, Japan, and compares the existing U.S. system with the new …

Persistent link: https://www.econbiz.de/10013130356

Taxing Services Under the EU Vat and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

Ainsworth, Richard Thompson - 2019

, at least with respect to transactions between the EU and Japan these changes will do nothing to eliminate the double … problematical for Japan. If Japan wishes to impose its CT on similar B2C transaction it should consider reforming its place of … should not be just one of changing the place of taxation. In conjunction with this change Japan should consider adopting the …

Persistent link: https://www.econbiz.de/10014055900