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Diet's US treaty ratification to bring new benefits.

Authors :
Takisaki, Akio
Source :
International Tax Review; Apr2004, Vol. 15 Issue 4, p94-95, 2p
Publication Year :
2004

Abstract

Emphasizes the need for Japan to introduce domestic tax rules to conform to the Japanese Diet's U.S. tax treaty. Requirement for U.S. residents to submit a certain application to receive benefits under the treaty; Personal information needed in the application; Addition of a transactional-net-margin method in the provision of the domestic tax law.

Details

Language :
English
ISSN :
09587594
Volume :
15
Issue :
4
Database :
Complementary Index
Journal :
International Tax Review
Publication Type :
Academic Journal
Accession number :
13674118