Search

Your search keyword '"Miyatake, Toshio"' showing total 31 results
Start Over Author "Miyatake, Toshio"
31 results on '"Miyatake, Toshio"'

1. Shear/compressive strength of GFRP under mixed load condition at low temperature

Author

Suzuki, Takayuki, Usami, Saburo, and Miyatake, Toshio

Subjects
Fatigue testing machines -- Mechanical properties, Materials -- Fatigue, Materials -- Mechanical properties, High temperature superconductors -- Mechanical properties, Business, Electronics, Electronics and electrical industries
Abstract

The study is conducted on the shear/compressive strength of GFRP under mixed load condition at low temperature. A new criterion for the shear/compressive static and fatigue failure is discussed.

Published
2004

3. The definitions of dividends and interest in the OECD model: something lost in translation?

Author

Avery Jones, John F., Baker, Philip, De Broe, Luc, Ellis, Maarten J., Van Raad, Kees, Le Gall, Jean-Pierre, Goldberg, Sanford H., Blessing, Peter, Ludicke, Jurgen, Maisto, Guglielmo, Miyatake, Toshio, Torrione, Henri, Vann, Richard J., Ward, David A., Nikolakakis, Angelo, and Wiman, Bertil

Subjects
Tax treaties -- Models, Dividends -- Taxation, Interest -- Taxation, Company dividends, Model Tax Convention on Income and on Capital
Published
2009

4. Japanese transfer pricing taxation.

Author

Miyatake, Toshio

Subjects
Transfer pricing -- Laws, regulations and rules, Tax auditing -- Laws, regulations and rules, Government regulation
Abstract

Introduction History Japanese international transfer pricing taxation legislation was enacted as Article 66-5 of the Special Taxation Measures Law (STML) in 1986, which article is now renumbered as Article 66-4. [...]

Published
2008

5. Dual Residence of Companies under Tax Treaties

Author

Potgens, F.P.G., Maisto, Guglielmo, Austry, Stéphane, Avery Jones, John, Baker, Philip, Blessing, Peter, Danon, Robert, Goradia, Shefali, Hattingh, Johann, Inoue, Koichi, Lüdicke, Jürgen, Miyatake, Toshio, Nikolakakis, Angelo, van Raad, Kees, Vann, Richard, Wiman, Bertil, Tax Law, Kooijmans Institute, and Law, Markets and Behavior

Subjects
dual residence, SDG 16 - Peace, Settore IUS/12 - DIRITTO TRIBUTARIO, SDG 16 - Peace, Justice and Strong Institutions, Justice and Strong Institutions
Abstract

This article provides critical reflections on the 2017 revision of article 4(3) of the OECD Model Convention and its Commentary regarding dual residence of persons other than individuals. These changes and their implementation warrant an assessment of their desirability, including an in-depth review of their impact on other provisions of the OECD Model, as well as the (re)consideration of alternative mechanisms to resolve dual-residence situations. In the light of the above, this article provides a comprehensive analysis of the evolution of rules governing dual residence of companies formed by incorporation and addresses, from a policy as well as a legal perspective, the main criticalities associated with the above-mentioned revisions, most notably the overarching legal uncertainty that such amendments may generate, the potential instances of international double taxation that may arise therefrom and the excessive discretion with which competent authorities would be entrusted in dealing with the matter, a circumstance against which taxpayers may be left with very limited judicial remedies.

Published
2018

7. Treaty conflicts in categorising income as business profits caused by differences in approach between common law and civil law.

Author

Jones, John F. Avery, de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Le Gall, Jean-Pierre, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Killius, Jurgen, Maisto, Guglielmo, Giuliani, Federico, Vann, Richard J., Ward, David A., and Wiman, Bertil

Subjects
Corporate income taxes -- Laws, regulations and rules, Tax treaties -- Comparative analysis, Government regulation
Published
2003

8. Characterisation of other states' partnerships for income tax.

Author

Jones, John F. Avery, de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Legall, Jean-Pierre, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Killius, Jurgen, Maisto, Guglielmo, Giuliani, Federico, Vann, Richard J., Ward, David A., and Wiman, Bertil

Subjects
Corporate income taxes -- Comparative analysis, Partnership -- Taxation, Tax treaties -- Comparative analysis
Published
2002

9. Taxation caused by or after a change in residence.

Author

Goldberg, Sanford H., Vann, Richard J., De Broe, Luc, Ward, David A., Legall, Jean-Pierre, Fontaneau, Pierre-Marie, Strobl, Jakob, Killius, Juergen, Maisto, Guglielmo, Giuliani, Federico, Miyatake, Toshio, Ellis, Maarten J., van Raad, Kees, Wiman, Bertil, Torrione, Henri, Jones, John F. Avery, and Roberts, Sidney I.

Subjects
Domicile in taxation -- Analysis
Published
2000

10. The definition of dividend in the double taxation relief article.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maistro, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Dividends -- Taxation, Memec v. Commissioners of Inland Revenue (1998 S.T.C. 754 (C.A.))
Published
1999

11. Tax treaty problems relating to source.

Author

Jones, John F. Avery, De Broe, Luc, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliana, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Model Tax Convention on Income and on Capital
Published
1998

12. Tax treaty problems relating to source

Author

Avery Jones, John F., de Broe, Luc, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, Vann, Richard J., and Ward, David A.

Subjects
Double taxation -- Analysis, Banking, finance and accounting industries, Business, Business, international, European Union -- Taxation
Abstract

An analysis of the pertinence of source in relation to taxing rights under the OECD Model Tax Convention is presented, focusing on double source interest. Source in relation to double taxation relief is examined, with reference to internal laws and treaty source rules.

Published
1998

13. Credit and exemption under tax treaties in cases of differing income characterisation.

Author

Avery Jones, John F., De Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., Van Raad, Kees, Fontaneau, Pierre, Fontaneau, Pierre-Marie, Lenz, Raoul, Torrione, Henri, Magney, Thomas W., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, Maisto, Guglielmo, and Ward, David A.

Subjects
Tax treaties -- Interpretation and construction, Double taxation -- Analysis
Published
1996

14. A resident of a contracting state for tax treaty purposes: a case comment on Crown Forest Industries.

Author

Ward, David A., Avery Jones, John F., De Broe, Luc, van de Wiele, Micheline, Ellis, Maarten J., van Raad, Kees, Lenz, Raoul, Torrione, Henri, Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Jurgen, Uckmar, Victor, Giuliani, Federico, and Maisto, Guglielmo

Subjects
Tax treaties -- Cases, Domicile in taxation -- Cases, R. v. Crown Forest Industries (95 D.T.C. 5389 (Can. 1995))
Published
1996

16. The other income article of income tax treaties.

Author

Ward, David A., Jones, John F. Avery, Depret, Henri-R., van de Wiele, Micheline, Ellis, Maarten J., van Raad, Kees, Fontaneau, Pierre, Lenz, Raoul, Torrione, Henri, Magney, Thomas L., Miyatake, Toshio, Roberts, Sidney I., Goldberg, Sanford H., Strobl, Jakob, Killius, Juergen, Uckmar, Victor, and Maisto, Guglielmo

Subjects
Income tax -- International aspects, Tax treaties -- Interpretation and construction
Published
1990

23. The business purpose test and abuse of rights.

Author

Ward, David A., Avery Jones, John F., Depret, Henri-Robert, Ellis, Maarten J., Fontaneau, Pierre, Lenz, Raoul, Miyatake, Toshio, Orrock, Donald G., Roberts, Sidney I., Sandels, Claes, Strobl, Jakob, and Uckmaar, Victor

Subjects
tax planning -- Laws, regulations and rules, Abuse of rights -- Analysis, Business purpose doctrine -- Laws, regulations and rules
Published
1985

29. Shear/Compressive Strength cf GFRP Under Mixed Load Condition at Low Temperature.

Author

Suzuki, Takayuki, Usami, Saburo, and Miyatake, Toshio

Subjects
SUPERCONDUCTORS, LOW temperatures, BEARINGS (Machinery), SOLID state electronics, MAGNETISM, MAGNETICS, MAGNETS
Abstract

Insulation of superconducting magnet systems requires excellent electrical insulating properties, compressive strength and flexibility so that it can bear the compressive stress of the electromagnetic force and the shear stress caused by the deformation of each conductor in these magnets. GFRP is suitable for these insulation systems and most superconducting magnet systems use it. Although the interlaminar shear strength of GFRP is about a tenth of its compressive strength, this strength increases under a combination of stresses. GFRP strengths under shear/compressive loading are specified for optimum designs. Therefore, we can apply GFRP against shear/compressive loading for which static and fatigue strengths are the dominant factors in magnet life assessment. The coefficient of friction of the surface affects the static and fatigue behavior at low temperature. Two types of tests were carried out to simulate the combined stresses, and shear/compressive static and fatigue tests were performed at 77 K on GFRP. Employing different angle test fixtures, GFRP specimens were loaded with various levels of shear and compressive stress. We evaluated the strength of insulators that sustain compressive and frictional shear stresses to take into account the stress redistributions for cases both with and without the occurrence of surface slips. A new criterion for the shear/compressive static and fatigue failure is proposed in this study. [ABSTRACT FROM AUTHOR]

Published
2004
Full Text
View/download PDF

30. Japan.

Author

Miyatake, Toshio

Subjects
Domicile in taxation, International business enterprises -- Taxation, Japan -- Economic policy
Published
1982

31. Article 24(5) of the OECD Model in Relation to Intra-group Transfers of Assets and Profits and Losses.

Author

Avery Jones, John F., Baker, Philip, De Broe, Luc, Ellis, Maarten J., Raad, Kees van, le Gall, Jean-Pierre, Goldberg, Sanford H., Blessing, Peter, Lüdicke, Jürgen, Maisto, Guglielmo, Miyatake, Toshio, Inoue, Koichi, Torrione, Henri, Vann, Richard J., Ward, David, Nikolakakis, Angelo, and Wiman, Bertil

Subjects
TAX laws, FOREIGN investments, JURISDICTION, NONRESIDENTS, PROFIT
Abstract

This article focuses on the Organization for Economic Cooperation and Development (OECD) Model and its effect on domestic law provisions. Information is provided on the domestic grouping provision which deals with the intra-group transfer of assets, profits, and losses. It is noted that some jurisdictions treat groups of companies as one for the purposes of taxation.

Published
2011

Catalog

Books, media, physical & digital resources
See catalog results