Similar Search Results

The Influence of the 1954 Japan-United States Income Tax Treaty on the Development of Japan’s International Tax Policy

Masui, Yoshihiro - 2012

This article examines some of the background to the 1954 Japan-United States Income Tax Treaty from a historical perspective.Japanese domestic law developed the “source” of income concept and implemented a foreign tax credit system during the three years of treaty negotiations. The 1954...

Persistent link: https://www.econbiz.de/10013110164

Japan

Hijikata, Susumu - In: Le traitement fiscal des intérêts dans les relations …, (pp. 511-519). 1982

Persistent link: https://www.econbiz.de/10002834065

Japan

Miyatake, Toshio - In: 34. Congrès International de Droit Financier et Fiscal …, (pp. 521-540). 1980

Persistent link: https://www.econbiz.de/10002501146

Japan

Ishiyama, Yoshihide - In: Les mesures unilatérales d'éviter la double …, (pp. 361-367). 1981

Persistent link: https://www.econbiz.de/10002048305

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

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

1
2
3
4
5
6
7
8
9
10
Next
Last