The Resource Japan relies on head office rules

Japan relies on head office rules

Label
Japan relies on head office rules
Title
Japan relies on head office rules
Creator
Subject
Summary
Outline of the tax implications of operating as a business in Japan and the impact of the country's residence rules. The author indicates that Japan relies on the place of registered head office rule instead of the place of effective management rule and discusses the implications of operating through a permanent establishment or an agent
Citation source
In: International Tax Review. - London. - Vol. 6 (1995),
http://library.link/vocab/creatorName
Dodds, J
Language note
English
http://library.link/vocab/subjectName
  • residence principle of taxation
  • agency
  • PE
Label
Japan relies on head office rules
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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