Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany: 20 (Ciot) - Image 1

Price loading...

Springer Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany: 20 (Ciot)

Name: Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany: 20 (Ciot)
Brand: Springer

Economics

Price History & Forecast

No Price Data Available

Price history will appear here once data is collected from Amazon.

Price Distribution

No price data available for histogram

Description

Different language structures and multiple potential interpretations have potentially significant importance to the interpretation of tax treaties, usually concluded in two, equally binding, authentic-language versions. Practitioners need an awareness of these differences and their import in order to avoid unexpected exposure and to understand tax treaties. The expert papers in this collection explore the methods of interpretation of tax statutes and treaties used in Japan and Germany, particularly in light of the wholly different structure of the Japanese language in comparison to European languages. They also present a detailed analysis of issues of international transfer pricing in Germany and Japan, highlighting both important differences and surprising similarities between the two legal systems. Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany results from a recent conference in Germany in honour of Professor Hiroshi Kaneko, Emeritus Professor of Tokyo State University, where some 60 scholars and practitioners of international tax law from Japan and Germany convened to discuss questions of common interest. The collection provides an important contribution to the literature in the field of international and comparative taxation. It proves indispensable reading for tax practitioners confronted with interpretation conflicts in Japanese tax treaties or with transfer pricing problems in connection with Japan.

Product Specifications

Brand: Springer
Format: hardcover
ASIN: 9041196552
Category: Books > Subjects > Business, Finance & Law > Economics
Domain: Amazon UK
Release Date: 01 December 1972
Listed Since: 02 February 2007

Barcode

No barcode data available

Springer Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany: 20 (Ciot)

Price History & Forecast

No Price Data Available

Price Distribution

Description

Product Specifications

Barcode

Similar Products You Might Like

Tax Treaty Interpretation (EUCOTAX Series on European Taxation Series Set)

International Company Taxation and Tax Planning

Settlement of Disputes in Tax Treaty Law (EUCOTAX Series on European Taxation Series Set)

Tax Law in Japan

Klaus Vogel on Double Taxation Conventions

The 2010 OECD Updates - Model Tax Convention & Transfer Pricing Guidelines: A Critical Review ( Series on International Taxation, vol. 38)

The Public International Law of Taxation: Text, Cases and Materials

International Tax Law, Second Edition

Fundamentals of International Transfer Pricing in Law and Economics: 1 (MPI Studies in Tax Law and Public Finance, 1)

Fundamentals of International Transfer Pricing in Law and Economics: 1 (MPI Studies in Tax Law and Public Finance, 1)

The Interpretation of Plurilingual Tax Treaties: Theory, Practice, Policy

Comparative Income Taxation: A Structural Analysis

Multilateral Tax Treaties: New Developments in International Tax Law: 18 (Series on International Taxation)

Tax Treaties and EC Law: 16 (Series on International Taxation)

Taxation of Foreign Direct Investment: An Introduction (Series on International Taxation)

Legal Interpretation of Tax Law, 2nd Edition (Series on International Taxation)

A Multilateral Tax Treaty: Designing an Instrument to Modernise International Tax Law (Series on International Taxation)

International Transfer Pricing: The Valuation of Intangible Assets: The Valuation of Intangible Assets

Transfer Pricing in Action

UK/German Tax Treaty: A Practical Guide

Treatment of Foreign Law - Dynamics towards Convergence?: 26 (Ius Comparatum - Global Studies in Comparative Law, 26)

Treatment of Foreign Law - Dynamics towards Convergence?: 26 (Ius Comparatum - Global Studies in Comparative Law, 26)

Intellectual Property and Private International Law: Comparative Perspectives: 10 (Studies in Private International Law)

Judicial Interpretation of Tax Treaties: The Use of the OECD Commentary (Elgar Tax Law and Practice series)