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Comparative income taxation : a structural analysis

Ault, Hugh J.; Arnold, Brian J. - 2004 - 2. ed.

Persistent link: https://www.econbiz.de/10002062861

Trends in company/shareholder taxation: single or double taxation : subject I ; [57th congress of the International Fiscal Association, Sidney 2003]

Vann, Richard J. (ed.) - 2003

Persistent link: https://www.econbiz.de/10001773450

Guide to Japanese taxes

1965-2006: Tokyo : Zakei Shoho Sha - Nachgewiesen 1965 - 2006/07(2006); damit Ersch. eingest.

Persistent link: https://www.econbiz.de/10000450074

Income tax and incentives for corporate transactions : a Japanese perspective

Watanabe, Tetsuya - In: Enterprise law : contracts, markets, and laws in the US …, (pp. 289-301). 2013

Persistent link: https://www.econbiz.de/10010395987

The political economy of taxes and redistribution in Japan

Dewit, Andrew; Steinmo, Sven - In: Social science Japan journal : SSJJ ; an international … 5 (2002) 2, pp. 159-178

Persistent link: https://www.econbiz.de/10001706052

Comparing the General Anti-Avoidance Rule of Income Tax Law with the Civil Law Doctrine of Abuse of Law (In Japanese, translated by Fumihiro Komamiya)

Prebble, Zoë M.; Prebble KC, John; Komamiya, Fumihiro - 2017

The English version of this paper can be found at: http://ssrn.com/abstract=1473612 The article compares the general anti-avoidance rule of income tax law with the civil law doctrine of abuse of law (Rechtsmissbrauch, abus de droit) in eight jurisdictions: Germany, Croatia, New Zealand,...

Persistent link: https://www.econbiz.de/10014203607