An Analysis of the Rules on the Taxation of Investment Income under Japan’s Tax Treaties

Kimura, H.

An Analysis of the Rules on the Taxation of Investment Income under Japan’s Tax Treaties

Journal

Author

Kimura, H.

Country

Japan; OECD

Published Date

31 January 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 3/4

DOI

https://doi.org/10.59403/34xa8v9

Document

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The author, in this article, analyses the rules on the taxation of investment income under the tax treaties that Japan has concluded, focusing specifically on the development of Japan’s treaty policy over the years and its deviations from the OECD Model.

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An Analysis of the Rules on the Taxation of Investment Income under Japan’s Tax Treaties