Výsledky vyhledávání - "Japanese tax treaty conclusion policy"

Cross-border Corporate Reorganizations and Non-discrimination Clauses : Focusing on Two Protocols in Japanese Tax Treaties

Autor: Nakamura, Shigetaka

Publikováno v: Journal of accountancy, economics and law. 17:1-12

There have been arguments for improving the flexibility of tax treaties for cross-border issues arising from corporate reorganizations. This article focuses on non-discrimination clauses, and reviews present situations on Japanese tax treaty conclusi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=jairo_______::c80ddb0142cb8e29fe4b138c6bc05241
https://kansai-u.repo.nii.ac.jp/records/23971

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