紀要論文 帰属主義による国際課税原則の見直しの意義と機能 : 半世紀ぶりに改正された外国法人課税を中心にして
The Significance and Functions of the 2014 Tax Reform in Line with the Authorized OECD Approach( AOA), Focusing on the Taxation of "Permanent Establishments"

赤松, 晃

14 ( 2 )  , pp.387 - 408 , 2015-07-10 , 一橋大学大学院法学研究科
ISSN:1347-0388
NII書誌ID(NCID):AA1161370X
内容記述
This article examines the Japanese tax treatment of permanent establishments, which has been reformed for the first time in half a century, from a historical, comparative and legal perspective. The 2014 tax reform to the Japanese domestic law incorporate international taxation principles, as set out in the article 7( Business Profits) of the 2010 OECD model tax treaty. While the changes are aimed at preventing international double taxation and double non-taxation, they also seek to facilitate investment in Japan.
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http://hermes-ir.lib.hit-u.ac.jp/rs/bitstream/10086/27410/1/hogaku0140203870.pdf

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