Nexus for taxation in Asia : contemporary permanent establishment and related issues : Japan

Journal
Whatley, E.T.; Taguchi, K.; Weitzman, H.J.
Asia-Pacific Tax Bulletin 2005 (Volume 11), No. 3
PriceUSD 45

Country report dealing with nexus for income taxation of foreign (non-resident) corporations, nexus for taxation of the compensation of non-resident individuals, and related double taxation issues.