The Resource The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing

The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing

Label
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing
Title
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing
Creator
Subject
Language
eng
Summary
This article analyses the international aspects of the Japanese tax reform of 2019 relating to Actions 4 and 8-10 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) initiative, which includes revisions to the earnings stripping rules and the implementation of an approach to hard-to-value intangibles into domestic transfer pricing legislation
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 5 ; p. 230-234
http://library.link/vocab/creatorName
  • Hagelin, J
  • Muto, S
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • BEPS Project (OECD)
  • tax reform
  • earnings stripping
  • transfer pricing
  • intangibles
  • hard-to-value intangibles
Label
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing
Instantiates
Publication
Label
The OECD/G20 Base Erosion and Profit Shifting initiative and the 2019 tax reform in Japan : revisions to the earnings stripping rules and the introduction of hard-to-value intangibles into transfer pricing
Publication

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