Supreme Court Judgement: Anti-Tax Haven (CFC) Legislation does not Infringe Japan–Singapore Tax Treaty

Journal
Author
Asatsuma, A.
Country
Japan
Published Date
Issue
Bulletin for International Taxation 2010 (Volume 64), No. 10
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author examines the implications of the recent Japanese Supreme Court decision regarding the application of the Japanese anti-tax haven legislation and its (in)compatibility with tax treaties. The author also considers the implications of the case in relation to important Finnish, French and UK cases.