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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

Japan

Sato, Mitsuo - In: Internationale Probleme auf dem Gebiet der …, (pp. 463-470). 1983

Persistent link: https://www.econbiz.de/10002756675

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

Place of taxation rules are the seminal cross-jurisdictional provisions of any consumption tax regime. They determine where among competing jurisdictions a particular service is taxed. They are not important for transactions that are restricted to a single jurisdiction and to businesses or...

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

The taxation of controlled foreign corporations : an international comparison

Arnold, Brian J. - 1986

Persistent link: https://www.econbiz.de/10000699279

"Tax sparing" and direct investment in developing countries

Hines, James R. - 1998

Persistent link: https://www.econbiz.de/10000676537

International taxation and the direction and volume of cross-border M&As

Huizinga, Harry; Voget, Johannes - In: The journal of finance : the journal of the American … 64 (2009) 3, pp. 1217-1249

Persistent link: https://www.econbiz.de/10003871918

Principle or clause of "saving" in tax conventions : introduction and analysis of one Japanese case

Suzuki, Yuya - 2015

The main purpose here is an inquiry into the applicability of tax conventions, especially in the context of the personal scope. In other words, to whom are tax conventions applicable? That question means the first step of the application of tax conventions.In general tax conventions (treaties)...

Persistent link: https://www.econbiz.de/10011334120

Taxation of international income of commercial banks : a comparison of tax systems in the United States, the United Kingdom, France, West Germany, and Japan

Horst, Thomas - In: The international framework for money and banking in …, (pp. 316-409). 1981

Persistent link: https://www.econbiz.de/10002959026

Tax impact on corporate income remittances to and from Japan and the United States

Guisinger, Stephen E. - In: Journal of Asia Pacific business 1 (1996) 4, pp. 67-82

Persistent link: https://www.econbiz.de/10001209073

The "tax war" between the United States and Japan under Internal Revenue Code 482 : is there a solution?

Yoshimura, Masahiro Max - In: Wisconsin international law journal 12 (1994) 2, pp. 401-450

Persistent link: https://www.econbiz.de/10001210072

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