Japan Treaties And Tax Information Exchange Agreements

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Japan Treaties And Tax Information Exchange Agreements

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Author : U. S. Department U.S. Department of the Treasury
language : en
Publisher:
Release Date : 2014-11-07

Japan Treaties And Tax Information Exchange Agreements written by U. S. Department U.S. Department of the Treasury and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-11-07 with categories.

This is a technical explanation of the Convention between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Washington on November 6, 2003 (the "Convention"), and the Protocol also signed at Washington on November 6, 2003, which forms an integral part thereto (the "Protocol"). In connection with the negotiation of the Convention, the delegations of the United States and Japan developed and agreed upon an exchange of Diplomatic Notes (the "Notes"). The Notes constitute an agreement between the two governments that shall enter into force at the same time as the entry into force of the Convention. The Notes are intended to give guidance both to the taxpayers and to the tax authorities of the Contracting States in interpreting the Convention. The Notes and Protocol are discussed below in connection with relevant provisions of the Convention. References are made to the Convention between the Government of the United States of America and the Government of Japan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, signed at Tokyo on March 8, 1971 (the "prior Convention"). The Convention and Protocol replace the prior Convention. Negotiations took into account the U.S. Treasury Department's current tax treaty policy and the Treasury Department's Model Income Tax Convention, published on September 20, 1996 (the "U.S. Model"). Negotiations also took into account the Model Tax Convention on Income and on Capital, published by the Organization for Economic Cooperation and Development, as updated in January 2003 (the "OECD Model"), and recent tax treaties concluded by both countries. The Technical Explanation is an official guide to the Convention. It reflects the policies behind particular Convention provisions, as well as understandings reached with respect to the application and interpretation of the Convention. While the Convention does not include subject matter headings or titles for the Articles, such headings are included in the Technical Explanation for ease of use. The headings included generally correspond to headings of analogous articles of the U.S. Model where possible, and it is not intended that any legal effect be given to the headings or to the fact of their inclusion in the Technical Explanation. References in the Technical Explanation to "he" or "his" should be read to mean "he or she" or "his or her."

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Japan 2011 Combined Phase 1 Phase 2

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-10-26

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Japan 2011 Combined Phase 1 Phase 2 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-10-26 with categories.

This publication reviews the quality of the Japan's legal and regulatory framework for the exchange of information for tax purposes, as well as its implementation and effectiveness.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Japan 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2013-11-22

Global Forum On Transparency And Exchange Of Information For Tax Purposes Peer Reviews Japan 2013 Combined Phase 1 Phase 2 Incorporating Phase 2 Ratings written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-22 with categories.

This report includes Phase 1 and Phase 2 reports for Japan, now incorporating Phase 2 ratings.

Global Forum On Transparency And Exchange Of Information For Tax Purposes Japan 2018 Second Round Peer Review Report On The Exchange Of Information On Request

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2018-07-16

Global Forum On Transparency And Exchange Of Information For Tax Purposes Japan 2018 Second Round Peer Review Report On The Exchange Of Information On Request written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-16 with categories.

This report contains the 2018 Peer Review Report on the Exchange of Information on Request of Japan.

Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2017-03-27

Standard For Automatic Exchange Of Financial Account Information In Tax Matters Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-27 with categories.

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

The Convention On Mutual Administrative Assistance In Tax Matters Twentieth Anniversary Edition

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Author : Council of Europe, France
language : en
Publisher: OECD Publishing
Release Date : 2008-03-26

The Convention On Mutual Administrative Assistance In Tax Matters Twentieth Anniversary Edition written by Council of Europe, France and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-03-26 with categories.

This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered ...

Switzerland In International Tax Law

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Author : Xavier Oberson
language : en
Publisher: IBFD
Release Date : 2011

Switzerland In International Tax Law written by Xavier Oberson and has been published by IBFD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Double taxation categories.

"Switzerland has recently witnessed an unprecedented level of tax treaty negotiations. Although this is a direct result of Switzerland's revised position regarding exchange of information, a number of contracting states have taken this opportunity to modify tax treaty benefits and/or clarify certain aspects of tax treaty interpretation and application. These are considered extensively in this edition. As Switzerland has steadily aligned itself with international principles of international taxation, the self-imposed anti-abuse rules for the application of tax treaties have become less relevant. Nevertheless, Swiss courts have become more creative in determining where there is and where there is not treaty abuse. As a result, the 1962 Abuse Decree is making way for a more complex basket of anti-abuse rules and regulations"--Foreword (page vii).

Taxation And Development A Comparative Study

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Author : Karen B. Brown
language : en
Publisher: Springer
Release Date : 2017-01-16

Taxation And Development A Comparative Study written by Karen B. Brown and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-01-16 with Law categories.

This volume examines the tax systems of some twenty countries to determine whether their tax laws are used to support growth and development across borders in lower-income and poor countries. Given the critical economic development needs of poorer countries and the importance of stability in these regions to the security of populations throughout the world, the use of a country’s tax laws to support investment in the developing world gains crucial significance. This book explores whether international standards promoting the fundamental values of the major tax systems of the world accommodate incentives for these nations. In addition, it analyzes the way in which adoption of principles by higher income nations to protect their own revenue bases has a spill-over effect, impairing the ability of developing countries to sustain their economies. Following an introduction that synthesizes worldwide trends, the volume contains separate chapters for a variety of countries detailing the underlying goals and values of each system and the way in which the decision to employ (or not employ) incentives accommodates those ends. The chapters include reports for: Australia, Belgium, Brazil, Croatia, Czech Republic, France, Hong Kong, Israel, Italy, Japan, the Maldives, the Netherlands, Poland, Portugal, South Africa, Uganda, United Kingdom, United States, and Venezuela. The volume memorializes the work of the General Reporter and National Reporters at the Taxation and Development session of the 19th Congress of the International Academy of Comparative Law held in July, 2014, in Vienna, Austria.

Harmful Tax Competition An Emerging Global Issue

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 1998-05-19

Harmful Tax Competition An Emerging Global Issue written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998-05-19 with categories.

Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices.

Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition

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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2011-06-27

Implementing The Tax Transparency Standards A Handbook For Assessors And Jurisdictions Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-06-27 with categories.

This handbook provides guidance for the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information for Tax Purposes (the “Global Forum”) peer reviews and non-member reviews.