Supreme Court Judgement: Anti-Tax Haven (CFC) Legislation does not Infringe Japan–Singapore Tax Treaty

Journal
Japan
Bulletin for International Taxation 2010 (Volume 64), No. 10
In this article, the author examines the implications of the recent Japanese Supreme Court decision regarding the application of the Japanese anti-tax haven legislation and its (in)compatibility with tax treaties. The author also considers the implications of the case in relation to important Finnish, French and UK cases.