Interpretation of tax law and treaties and transfer pricing in Japan and Germany:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
The Hague [u.a.]
Kluwer Law Internat.
1998
|
| Schriftenreihe: | Series on international taxation
20 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XVI, 238 S. |
| ISBN: | 9041196552 |
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| adam_text | INTERPRETATION OF TAX LAW AND TREATIES AND TRANSFER PRICING IN JAPAN AND
GERMANY BY KLAUS VOGEL (ED.) SERIES ON INTERNATIONAL TAXATION 20 1998
KLUWER LAW INTERNATIONAL THE HAGUE * LONDON * BOSTON TABLE OF CONTENTS
PREFACE V MONDAY 9 SEPTEMBER 1996: KONOSUKE KIMURA INTERPRETATION OF LAW
IN JAPAN IN THE LIGHT OF COMPARISON WITH COMMON LAW SYSTEMS 1 1.
PRESUMPTIONS 1 1.1. DOCTRINE OF THE SOVEREIGNTY OF PARLIAMENT IN JAPAN 1
1.2. JUDICIAL REVIEW IN THE LIGHT OF THE DOCTRINES OF THE SEPARATION OF
POWERS AND SUBSTANTIVE RULE OF LAW 1 1.3. IMPACT OF THE COMMON LAW
SYSTEM ON THE CIVIL LAW SYSTEM 2 1.3.1. GLOBALIZATION OF THE MOVEMENT OF
LABOUR, GOODS, MONEY AND INFORMATION 2 1.3.2. CIVIL LAW SYSTEM V. COMMON
LAW SYSTEM 3 1.3.3. DO JUDGES MAKE LAW? 4 1.4. BALANCE BETWEEN CERTAINTY
AND FLEXIBILITY 4 1.4.1. USING INTERPRETATION TO BALANCE STATIC
LEGISLATION WITH THE CHANGING NEEDS OF SOCIETY 4 1.4.2. CORRECT BALANCE
BETWEEN CERTAINTY AND FLEXIBILITY IN INTER- PRETATION 5 1.5. LIBERALIST
EXPERIENCE IN JAPAN 5 1.6. NO BIBLE, NO HERMENEUTICS IN JAPANESE
CULTURE 6 2. THE HERMENEUTIC APPROACH 6 2.1. BACKGROUND 6 2.1.1.
INFLUENCE OF GERMAN METHODS OF INTERPRETATION 6 2.1.2. DOCTRINE OF LOGOS
AND HERMENEUTICS 7 2.1.3. LEGISLATIVE AUTHORITY IN THE LIGHT OF
LEGISLATIVE INTENT 7 2.2. FINDINGS: UNDERSTANDING THE MEANING OF LEGAL
TEXTS 7 3. THE DYNAMIC CONSTRUCTIVE APPROACH 8 3.1. BACKGROUND 8 3.1.1.
DIVERSITY OF VALUES AND MINORITY OPINIONS UNDER THE DOC- TRINES OF
FREEDOM OF EXPRESSION AND POLITICAL BELIEF 8 VH TABLE OF CONTENTS 3.1.2.
IMPACT OF SOCIOLOGY AND ECONORNICS ON LEGAL INTERPRETATION 9 3.1.3. THE
INFLUENCE OF SEMANTICS AND BEHAVIOURISM ON LEGAL INTERPRETATION 9 3.2.
FINDINGS: GIVING A NEW PRACTICAL/SCIENTIFIC MEANING TO LEGAL TEXTS AND
ITS IMPACT ON THE DYNAMICS OF SOCIETY 10 4. LEGAL KNOWLEDGE BASE THROUGH
LOGIC PROGRAMMING 10 4.1. BACKGROUND 10 4.2. FINDINGS: THE LOGICAL
THEORY OF LAW IN THE LIGHT OF INFORMATION TECHNOLOGY 10 5. CONCLUSIONS
11 5.1. THE MINIMAL ROLE OF THE CONSTITUTION IN STATUTORY INTERPRETATION
11 5.2. SYSTEMATIC TELEOLOGY-BASED JURISPRUDENCE 11 5.3. INTERFACE OF
INTERPRETATIONS WITHIN VERTICAL AND HORIZONTAL LEGAL SYSTEMS WITHIN ONE
JURISDICTION 12 5.4. THE BINDING NATURE OF JUDICIAL DECISIONS IN CIVIL
LAW SYSTEMS 12 5.5. THE SIGNIFICANCE OF THE OECD COMMENTARY ON THE MODEL
TREATY 12 AKIRA WANI OBSERVATION 15 SUMMARY 19 YOSHIHIRO MASUI STATUTORY
INTERPRETATION AS A PROCESS OF TAX LAW- MAKING: THE CASE OF JAPAN 21 1.
THE RELEVANCE OF STATUTORY INTERPRETATION IN JAPANESE TAXATION 21 1.1.
INFLUENCE 22 1.2. MAGNITUDE 22 1.3. SUMMARY 24 2. ENCOUNTERS WITH THE
WEST: RECEPTION OF GERMAN DOCTRINES AND IMPACT OF THE SHOUP
RECOMMENDATION 24 2.1. BEFORE WORLD WAR II 24 2.2. THE SHOUP
RECOMMENDATION 25 2.3. EARLY DISCUSSIONS 26 2.4. THE LEGISLATION IN THE
EARLY 1960S 26 3. DEVELOPMENT OF ACADEMIC DISCOURSE IN JAPAN SINCE 1965:
SOME EXAMPLES OF THE INTERPRETATION OF TAX STATUTES 28 3.1. PRINCIPLE OF
TAXATION BASED ON SUBSTANCE 29 3.2. TAX CONCEPTS THAT ARE BORROWED
FROM PRIVATE LAW CONCEPTS 29 3.3. JURIDICAL ACT {RECHTSGESCHAEFT) IN
PRIVATE LAW AND ITS RELATIONSHIP WITH TAX LAW 31 3.4. TAX AVOIDANCE 32
VNI TABLE OF CONTENTS 3.5. PRINCIPLE OF GOOD FAITH {TREU UND GLAUBEN) IN
TAX LAW 33 3.6. SUMMARY 34 4. TOWARD A BROADER RESEARCH PROGRAM OF TAX
LAW: A MODERATE AGENDA FOR THE FUTURE 34 4.1. THE IMPACT OF LAW AND
ECONOMICS STUDIES 34 4.2. THE CHANGING FACE OF PROPERTY RIGHTS 36 4.3. A
MODERATE AGENDA FOR THE FUTURE 37 MASAAKI IWASAKI INTERPRETATION OF TAX
STATUTES IN JAPAN 39 1. INTRODUCTION 39 2. METHOD OF INTERPRETATION OF
TAX STATUTES IN JAPAN 39 2.1. THE JISSHITSU PRINCIPLE AS DIE
WIRTSCHAFTLICHE BETRACHTUNGSWEISE 39 2.2. RELATIONSHIP BETWEEN TAX LAW
AND PRIVATE LAW; INTERPRETATION OF THE TERMS BORROWED FROM PRIVATE LAW
{AUSLEGUNG DER ENTLEHNTER BEGRIFFE) 40 2.3. EXTENDED INTERPRETATION USED
TO COMBAT TAX AVOIDANCE 41 3. APPLYING TAX STATUTES OR FINDING FACTS IN
JAPAN 42 3.1. ATTRIBUTION OF INCOME TO AN ACTUAL BENEFICIARY 42 3.2. IN
DUBIO CONTRA FISCUM IN TAX LAW 42 4. CONCLUSION 43 FUMITOSHI TAMAKUNI
INTERPRETATION OF TAX LAW BY TUETATU (JAPANESE TAX RULINGS) 45 1.
INTRODUCTION 45 2. THE MEANING AND CONTENTS OF TUETATU 45 2.1. BASIC
TUETATU AND SEPARATE TUETATU 46 2.2. EFFECT OF TUETATU 46 2.3.
INTERPRETATION OF TUETATU AI 3. TUETATU AND THE JISSHITSU PRINCIPLE:
INHERITANCE TAX CASES 48 3.1. SIGNIFICANCE OF TUETATU IN INHERITANCE TAX
CASES 48 3.2. UNIFORM APPLICATION OF TUETATU AND JISSHITSU 48 4.
EXTENSION OF THE MEANING OF TAX STATUTES BY TUETATU 50 4.1. THE MEANING
OF MEDICAL EXPENSES IN ITA ARTICLE 73 50 4.2. IS EXPENDITURE FOR
SPECTACLES DEDUCTIBLE? 52 4.3. NON-TAX TREATMENT BY TUETATU: SOME DOUBT
ABOUT THE JUSTICE OF THE COURT DECISIONS 53 5. CONCLUSION 54 MASAHIRO
SHIBUYA STATEMENT 55 IX TABLE OF CONTENTS JOACHIM LANG GENERAL RULES OF
STATUTE INTERPRETATION IN GERMANY 59 1. INTRODUCTION: PHILOSOPHICAL
APPROACHES TOWARDS STATUTE INTERPRETATION 59 2. THE PRESENT IMPORTANCE
OF THE CLASSICAL GERMAN RULES OF STATUTE INTER- PRETATION (FRIEDRICH
CARL VON SAVIGNY) 61 2.1. GRAMMATICAL STATUTE INTERPRETATION 62 2.1.1.
INTERPRETATION IS WORKING WITH IMPERFECT LANGUAGE 62 2.1.2. LOGICAL
ARGUMENTS WITH IMPERFECT LANGUAGE AND THE BLACK LETTER PROHIBITION TO
USE SUCH ARGUMENTS IN TAX LAW 63 2.1.3. OBJECTIVE UNDERSTANDING OF
LANGUAGE 63 2.1.4. SUMMARY 63 2.2. LOGICAL STATUTE INTERPRETATION 64
2.2.1 RULES BASED ON THE LINGUISTIC CONSTRUCTION 64 2.2.2. TELEOLOGICAL
ARGUMENTS 64 2.2.3. RULES OF SYSTEMATIC STATUTE INTERPRETATION: FROM A
SYSTEM OF LINGUISTIC CONSTRUCTION TO A NORMATIVE SYSTEM OF PRINCIPLES 65
2.3. HISTORICAL STATUTE INTERPRETATION 65 3. THE TELEOLOGICAL CONCEPT OF
STATUTE INTERPRETATION IN GERMANY (KARL LORENZ, FRANZ BYDLINSKY) 66 4.
CASE LAW RULES IN STATUTE INTERPRETATION (JOSEF ESSER, WOLFGANG
FIKENTSCHER) 67 5. SUMMARY 67 BIBLIOGRAPHY 68 WOLFGANG SCHOEN
INTERPRETATION OF TAX STATUTES IN GERMANY 69 1. INTRODUCTION 69 2. TAX
LAW AND THE GENERAL RULES OF INTERPRETATION IN GERMAN LAW 70 2.1.
SAVIGNY S CANON 70 2.2. CIVIL LAW AND TAX LAW 70 2.3. THE ECONOMIC
APPROACH {WIRTSCHAFTLICHE BETRACHTUNGSWEISE) 72 2.4. PURPOSIVE
CONSTRUCTION IN TAX LAW 72 3. THE ANALOGY DISCUSSION 1A 4. TAX AVOIDANCE
11 5. CONCLUSION 78 BIBLIOGRAPHY 79 LERKE OSTERLOH COMMENTS ON WOLFGANG
SCHOEN, INTERPRETATION OF TAX STATUTES IN GERMANY 81 TABLE OF CONTENTS
MORIS LEHNER INTERPRETATION OF TAX TREATIES ACCORDING TO GERMAN THEORY
AND PRACTICE 85 1. INTRODUCTION 85 2. REPORT 86 2.1. HISTORICAL REVIEW
86 2.1.1. OLDER TREATY PRACTICE 86 2.1.2. OLDER LITERATURE 87 2.1.3.
PRECEDENTS 88 2.2. THE CURRENT LEGAL POSITION 88 2.2.1. TREATY
DEFINITIONS AND RULES OF INTERPRETATION 88 2.2.1.1. SUBSTANTIVE RULES 88
2.2.1.2. PROCEDURAL RULES 89 2.2.2. MODERN GERMAN THEORY OF
INTERPRETATION 89 2.2.2.1. GENERAL PRINCIPLES FOR THE INTERPRETATION OF
INTERNA- TIONAL AGREEMENTS; THE VIENNA CONVENTION ON THE LAW OF TREATIES
90 2.2.2.2. PARTICULARITIES OF DOUBLE TAXATION TREATIES 90 2.2.2.3.
CONFLICTS OF QUALIFICATION 91 2.2.2.4. THE IMPORTANCE OF EUROPEAN
COMMUNITY LAW FOR THE INTERPRETATION OF DOUBLE TAX TREATIES 95 2.2.3.
THE RULINGS OF THE FEDERAL FISCAL COURT AND OF THE LOWER FISCAL COURTS
98 3. COMMENTS 99 3.1. FUNDAMENTAL PRINCIPLES OF A FUNCTIONAL APPROACH
100 3.2. CONCLUSIONS REGARDING THE INTERPRETATION OF ARTICLE 3(2) 101
RAINER PROKISCH DOES IT MAKE SENSE IF WE SPEAK OF AN INTERNATIONAL TAX
LANGUAGE ? 103 TADASHI MURAI INTERPRETATION OF TAX TREATIES IN JAPAN 111
1. INTRODUCTION - VIEWPOINT OF JAPANESE LAW 111 2. SOME CRUCIAL ISSUES
OF TAX TREATY INTERPRETATION 111 2.1. VIENNA CONVENTION - ARTICLES 31,
32, 33 111 2.2. REFERENCE TO THE OECD COMMENTARIES 112 3. SOME
INTERPRETATIVE ISSUES CONCERNING ARTICLE 3(2) OF THE OECD MODEL 11 2 4.
IS A SAVING CLAUSE CONTAINED IN AN INCOME TAX TREATY AN INTERNATIONAL
PRINCIPLE? 114 5. COULD ARTICLE 9 OF THE OECD MODEL BE APPLIED TO
TRANSFER PRICING? 115 XI TABLE OF CONTENTS 6. FURTHER PROBLEMS OF
INTERPRETATION 116 6.1. TREATY SHOPPING 116 6.2. TREATY OVERRIDE 117
HISAO URAHIGASHI COMMENTS ON THE REPORT BY PROFESSOR TADASHI MURAI:
INTERPRETATION OF TAX TREATIES IN JAPAN 119 1. THE RELATIONSHIP BETWEEN
INTERNATIONAL TREATIES AND DOMESTIC LAW 119 1.1. TREATY AND DOMESTIC LAW
119 1.2. WHO INTERPRETS A TAX TREATY IN JAPAN? 120 1.3. JAPANESE COURTS
AND TAX TREATIES 121 2. THE STANDARD FOR TREATY INTERPRETATION 121 2.1.
THE VIENNA CONVENTION ON THE LAW OF TREATIES 121 2.2.
VOELKERRECHTSFREUNDLICHKEIT 121 3. OTHERPOINTS 122 SETSUO TANIGUCHI
COMMENT ON THE INTERPRETATION OF TAX TREATIES: THE INTERTWINEMENT OF TAX
TREATIES WITH DOMESTIC TAX LAW IN JAPAN 123 GENERAL DISCUSSION 127
TUESDAY 10 SEPTEMBER 1996: HORST-DIETER HOEPPNER THE EXAMINATION OF
TRANSFER PRICING BY THE GERMAN TAX ADMINISTRATION - RULES AND PRACTICE
133 1. RULES 133 1.1. STATUTE LAW 133 1.2. CASE LAW 135 1.3. REGULATIONS
135 1.4. RULINGS 136 2. PRACTICE 136 2.1. GENERAL REMARKS 136 2.2.
COMPARABLE UNCONTROLLED PRICE METHOD (CUP) 136 2.3. RESALE PRICE METHOD
137 2.4. COST PLUS METHOD 137 2.5. COMPARABLE PROFITS METHOD (CPM) 137
2.6. PROFIT-SPLIT METHOD 138 2.7. BUERDEN OF PROOF 138 XN TABLE OF
CONTENTS 3. EVALUATION 138 MINORU NAKAZATO TRANSFER PRICING: THE
JAPANESE PERSPECTIVE 139 1. INTRODUCTION 139 2. COHERENCE V. POLICY 140
2.1. WHAT IS LAW AND ECONOMICS? 140 2.2. GERMAN PHILOSOPHY V. US
PRAGMATISM 141 2.3. DISCUSSION ABOUT THE CONCEPT OF INCOME - AN EXAMPLE
142 2.4. THREE DIMENSIONS OF THE DISCUSSION ON TRANSFER-PRICING 143 3.
PRICE V. PROFIT IAA 3.1. THE UNITED STATES GOES ITS OWN WAY AGAIN 144
3.2. REACTIONS FROM JAPAN 145 3.3. THE UNITED STATES V. THE OECD 146
3.4. IS A PROFIT-ORIENTED METHOD JUSTIFIED? 146 4. INCOME V. CONSUMPTION
A1 4.1. WHAT IS THE PURPOSE OF TRANSFER-PRICING ADJUSTMENTS? 147 4.2.
IS THE CONFLICT RESOLUTION SYSTEM WORKING? 148 4.3. IS INCOME TAXATION
ITSELF TO BLAME? 148 4.4. IS THERE EVER A COMPLETE SOLUTION? 149
NORIHISA YOSHIMURA COMMENTS ON THE GENERAL RULES OF TRANSFER-PRICING
ADJUSTMENTS 15 I YASUYUKI KAWABATA INTERNATIONAL TRANSFER-PRICING
DISPUTES: SOME COMMENTS ON THE MAIN REPORTS 155 1. INTRODUCTION 155 2.
US FINAL REGULATIONS ON TRANSFER PRICING 156 3. 1995 OECD GUIDELINE 157
4. THE DISPUTE RESOLUTION METHOD FOR TRANSFER PRICING 158 5. CONCLUSION
160 FUMIHIRO KOMAMIYA TRANSFER-PRICING ADJUSTMENTS ON INTANGIBLE
PROPERTY IN JAPAN I6I 1. INTRODUCTION 161 2. PROBLEMS IN MAKING
TRANSFER-PRICING ADJUSTMENTS ON INTANGIBLE PROPERTY TRANSACTIONS 162 XUI
TABLE OF CONTENTS 2.1. PROBLEMS IN FINDING THE ARM S LENGTH PRICE IN THE
ASSIGNMENT OF INTANGIBLE PROPERTY 162 2.2. PROBLEMS IN FINDING THE ARM S
LENGTH PRICE FOR A LICENCE OF INTAN- GIBLE PROPERTY (ROYALTY) 163 3.
METHODS TO DETERMINE THE ARM S LENGTH PRICE ON THE ASSIGNMENT OF
INTANGIBLE PROPERTY 163 3.1. COST APPROACH 163 3.2. INCOME APPROACH 163
3.3. MARKET APPROACH 164 4. METHODS TO DETERMINE THE ARM S LENGTH PRICE
OF ROYALTIES FOR INTANGIBLE PROPERTY 164 4.1. MARKET APPROACH 164 4.2.
COST APPROACH 164 4.3. INCOME APPROACH 165 4.3.1. THE SPLIT PROFIT
METHOD 165 4.3.2. THE DUAL ALLOCATION METHOD 165 4.4. SUMMARY 165 5. MY
OBSERVATION ON JAPANESE TRANSFER-PRICING ADJUSTMENTS ON INTANGIBLES 166
6. FURTHER RESEARCH SUBJECTS ON THIS THEME 61 HERIBERT ZITZELSBERGER
TRANSFER PRICES FOR INTANGIBLE PROPERTY IN GERMANY 169 1. DEFINITION AND
DESCRIPTION OF INTANGIBLE ASSETS 169 2. TYPES OF LEGAL TRANSACTION
INVOLVING INTANGIBLE PROPERTY 170 3. TRANSFER PRICES FOR INTANGIBLE
ASSETS 170 3.1. RESEARCH AND DEVELOPMENT EXPENSES 171 3.2. PAYMENTS FOR
MARKETING INTANGIBLES 171 3.3. COST-SHARING AGREEMENTS 173 4. PRACTICAL
CONCLUSIONS 174 MINORU NAKAZATO COMMENTS ON THE PRESENTATIONS OF
PROFESSORS KOMAMIYA AND ZITZELSBERGER 175 KLAUS SIEKER THE NEED FOR
MANDATORY ARBITRATION PROCEEDINGS FOR THE RESOLUTION OF TRANSFER-PRICING
DISPUTES 177 GENERAL DISCUSSION I 179 XLV TABLE OF CONTENTS TADATSUNE
MIZUNO ADVANCE PRICING AGREEMENTS, MUTUAL AGREEMENTS, AND ARBITRATION IN
JAPAN 183 1. ADVANCE PRICING AGREEMENTS 18 3 1.1. ADVANCE PRICING
AGREEMENTS IN GENERAL 183 1.2. ADVANCE PRICING AGREEMENTS IN JAPAN 184
1.2.1. OUTLINE 184 1.2.2. SUBJECT OF THE ADVANCE PRICING AGREEMENT 184
1.3. REVISION OF ADVANCE PRICING AGREEMENTS 184 1.4. THE BINDING FORCE
OF AN ADVANCE PRICING AGREEMENT 185 1.5. CONCLUSION 185 2. A STUDY OF
THE ARBITRATION SYSTEM 186 2.1. NECESSITY FOR THE ARBITRATION SYSTEM 186
2.2. THE NATURE AND LIMITATIONS OF THE MUTUAL AGREEMENT PROCEDURE 188
2.3. THE RELATIONSHIP BETWEEN MUTUAL AGREEMENT, ARBITRATION AND DOMESTIC
LAW 191 2.4. THE MUTUAL AGREEMENT AND ARBITRATION SYSTEMS AND THE
CONTEN- TIOUS SYSTEM 194 2.5. PROBLEMS WITH THE TAX ARBITRATION SYSTEM
195 2.6. THE 1976 EC DRAFT DIRECTIVE AND THE 1990 EU TAX AGREEMENT 198
2.7. THE ARBITRATION CLAUSE IN THE UNITED STATES-GERMANY TAX TREATY 200
2.8. SUMMARY 202 ALBERT J. RAEDLER ADVANCE PRICING AGREEMENTS IN THE
UNITED STATES AND GERMANY 205 1. INTRODUCTION 205 2. THE RULING PROCESS
IN GERMANY 205 2.1. RULINGS BASED ON SPECIFIC LEGAL PROVISIONS 205
2.1.1. WAGE WITHHOLDING TAX (LOHNSTEUER) 205 2.1.2. CUSTOMS 206 2.2.
RULINGS BASED ON ADMINISTRATIVE PRACTICE 207 2.2.1. THE CIRCULAR LETTER
OF 1987 208 2.2.2. AGREEMENTS BETWEEN TAX OFFICE AND TAXPAYER 210 3.
INTERNATIONAL ASPECTS 21 0 3.1. UNILATERAL ACCEPTANCE OF A CERTAIN
FACTUAL TREATMENT 210 3.2. AMERICAN ADVANCE PRICING AGREEMENTS (APAS)
211 3.2.1. GENERAL DEVELOPMENT 211 3.2.2. THE AMERICAN ATTITUDE TOWARDS
APAS 211 3.2.3. THE ATTITUDE OF THE GERMAN TAX AUTHORITIES 212 3.3. THE
GERMAN PERSPECTIVE: ARBITRATION RATHER THAN APAS 212 4. CONCLUSION 213
XV TABLE OF CONTENTS ULRICH MOEBUS STATEMENT CONCERNING ADVANCE PRICING
AGREEMENTS 215 GENERAL DISCUSSION II 217 LIST OF PARTICIPANTS 227 INDEX
231 XVI
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| discipline | Rechtswissenschaft |
| format | Book |
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| geographic | Deutschland Japan (DE-588)4028495-5 gnd Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland Japan |
| id | DE-604.BV011858085 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:17:33Z |
| institution | BVB |
| isbn | 9041196552 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-008010152 |
| oclc_num | 39677277 |
| open_access_boolean | |
| owner | DE-739 DE-12 DE-N2 DE-19 DE-BY-UBM DE-M382 |
| owner_facet | DE-739 DE-12 DE-N2 DE-19 DE-BY-UBM DE-M382 |
| physical | XVI, 238 S. |
| publishDate | 1998 |
| publishDateSearch | 1998 |
| publishDateSort | 1998 |
| publisher | Kluwer Law Internat. |
| record_format | marc |
| series | Series on international taxation |
| series2 | Series on international taxation |
| spelling | Interpretation of tax law and treaties and transfer pricing in Japan and Germany by Klaus Vogel (ed.) The Hague [u.a.] Kluwer Law Internat. 1998 XVI, 238 S. txt rdacontent n rdamedia nc rdacarrier Series on international taxation 20 Double imposition - Allemagne - Conventions - Interprétation - Congrès Double imposition - Japon - Conventions - Interprétation - Congrès Droit fiscal - Allemagne - Interprétation - Congrès Droit fiscal - Allemagne ram Droit fiscal - Japon - Interprétation - Congrès Droit fiscal - Japon ram Internationaal belastingrecht gtt Prix de cession interne - Impots - Droit - Allemagne ram Prix de cession interne - Impots - Droit - Japon ram Prix de cession interne - Impôts - Droit - Allemagne - Congrès Prix de cession interne - Impôts - Droit - Japon - Congrès Transferprijzen gtt Wetsinterpretatie gtt Recht Steuer Double taxation Treaties Taxation Law and legislation Germany Taxation Law and legislation Japan Transfer pricing Taxation Law and legislation Germany Transfer pricing Taxation Law and legislation Japan Internationales Steuerrecht (DE-588)4027451-2 gnd rswk-swf Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd rswk-swf Deutschland Japan (DE-588)4028495-5 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf Japan (DE-588)4028495-5 g Internationales Steuerrecht (DE-588)4027451-2 s Doppelbesteuerungsabkommen (DE-588)4070544-4 s Deutschland (DE-588)4011882-4 g DE-604 Vogel, Klaus 1930-2007 Sonstige (DE-588)122676939 oth Series on international taxation 20 (DE-604)BV000014030 20 GBV Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008010152&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Interpretation of tax law and treaties and transfer pricing in Japan and Germany Series on international taxation Double imposition - Allemagne - Conventions - Interprétation - Congrès Double imposition - Japon - Conventions - Interprétation - Congrès Droit fiscal - Allemagne - Interprétation - Congrès Droit fiscal - Allemagne ram Droit fiscal - Japon - Interprétation - Congrès Droit fiscal - Japon ram Internationaal belastingrecht gtt Prix de cession interne - Impots - Droit - Allemagne ram Prix de cession interne - Impots - Droit - Japon ram Prix de cession interne - Impôts - Droit - Allemagne - Congrès Prix de cession interne - Impôts - Droit - Japon - Congrès Transferprijzen gtt Wetsinterpretatie gtt Recht Steuer Double taxation Treaties Taxation Law and legislation Germany Taxation Law and legislation Japan Transfer pricing Taxation Law and legislation Germany Transfer pricing Taxation Law and legislation Japan Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| subject_GND | (DE-588)4027451-2 (DE-588)4070544-4 (DE-588)4028495-5 (DE-588)4011882-4 |
| title | Interpretation of tax law and treaties and transfer pricing in Japan and Germany |
| title_auth | Interpretation of tax law and treaties and transfer pricing in Japan and Germany |
| title_exact_search | Interpretation of tax law and treaties and transfer pricing in Japan and Germany |
| title_full | Interpretation of tax law and treaties and transfer pricing in Japan and Germany by Klaus Vogel (ed.) |
| title_fullStr | Interpretation of tax law and treaties and transfer pricing in Japan and Germany by Klaus Vogel (ed.) |
| title_full_unstemmed | Interpretation of tax law and treaties and transfer pricing in Japan and Germany by Klaus Vogel (ed.) |
| title_short | Interpretation of tax law and treaties and transfer pricing in Japan and Germany |
| title_sort | interpretation of tax law and treaties and transfer pricing in japan and germany |
| topic | Double imposition - Allemagne - Conventions - Interprétation - Congrès Double imposition - Japon - Conventions - Interprétation - Congrès Droit fiscal - Allemagne - Interprétation - Congrès Droit fiscal - Allemagne ram Droit fiscal - Japon - Interprétation - Congrès Droit fiscal - Japon ram Internationaal belastingrecht gtt Prix de cession interne - Impots - Droit - Allemagne ram Prix de cession interne - Impots - Droit - Japon ram Prix de cession interne - Impôts - Droit - Allemagne - Congrès Prix de cession interne - Impôts - Droit - Japon - Congrès Transferprijzen gtt Wetsinterpretatie gtt Recht Steuer Double taxation Treaties Taxation Law and legislation Germany Taxation Law and legislation Japan Transfer pricing Taxation Law and legislation Germany Transfer pricing Taxation Law and legislation Japan Internationales Steuerrecht (DE-588)4027451-2 gnd Doppelbesteuerungsabkommen (DE-588)4070544-4 gnd |
| topic_facet | Double imposition - Allemagne - Conventions - Interprétation - Congrès Double imposition - Japon - Conventions - Interprétation - Congrès Droit fiscal - Allemagne - Interprétation - Congrès Droit fiscal - Allemagne Droit fiscal - Japon - Interprétation - Congrès Droit fiscal - Japon Internationaal belastingrecht Prix de cession interne - Impots - Droit - Allemagne Prix de cession interne - Impots - Droit - Japon Prix de cession interne - Impôts - Droit - Allemagne - Congrès Prix de cession interne - Impôts - Droit - Japon - Congrès Transferprijzen Wetsinterpretatie Recht Steuer Double taxation Treaties Taxation Law and legislation Germany Taxation Law and legislation Japan Transfer pricing Taxation Law and legislation Germany Transfer pricing Taxation Law and legislation Japan Internationales Steuerrecht Doppelbesteuerungsabkommen Deutschland Japan |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008010152&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000014030 |
| work_keys_str_mv | AT vogelklaus interpretationoftaxlawandtreatiesandtransferpricinginjapanandgermany |