Download This PaperOverhaul of the Japan-US Tax Treaty in 2003
The Japanese Annual of International Law, No. 49, pp. 55-70, 2006
17 Pages Posted: 14 Jun 2011
Date Written: October 14, 2006
Abstract
Japan-US Treaty, which was signed in 2003, significantly upgraded the 1971 Treaty. This article discusses the significance of the 2003 treaty from a Japanese perspective.
Keywords: tax treaty, source-based taxation, limitation on benefits, treaty shopping, hybrid entities
JEL Classification: F55, H26, K34
Suggested Citation: Suggested Citation
Masui, Yoshihiro, Overhaul of the Japan-US Tax Treaty in 2003 (October 14, 2006). The Japanese Annual of International Law, No. 49, pp. 55-70, 2006, Available at SSRN: https://ssrn.com/abstract=1864577
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