An Analysis of the Rules on the Taxation of Investment Income under Japan’s Tax Treaties

Journal
Kimura, H.
Japan; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
FormatPDF
USD
50

The author, in this article, analyses the rules on the taxation of investment income under the tax treaties that Japan has concluded, focusing specifically on the development of Japan’s treaty policy over the years and its deviations from the OECD Model.