The Resource The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications

The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications

Label
The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
Title
The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
Creator
Subject
Language
eng
Summary
The Israel - Japan double taxation convention has been amended in accordance with the mandates set forth by the OECD's multilateral instrument (MLI). This article examines the manner in which revisions are incorporated into the revised Israel - Japan tax treaty, principally in four contexts: 1. The Preamble, 2. The tie-breaker provisions to be applied in determining tax residence, 3. The expanded scope of the test for determining the existence of a permanent establishment in a State of Source. 4. The addition of a broad anti-avoidance provision
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 48 (2020), no. 10 ; p. 904-921
http://library.link/vocab/creatorName
  • Sherman, Y
  • Weiss, Z
  • Saito, R
Geographic coverage
  • Middle East
  • Asia
Language note
English
http://library.link/vocab/subjectName
  • MLI
  • tax treaty
  • tie-breaker rule
  • residence
  • PE
  • anti-avoidance
  • principal purpose test
Label
The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
Instantiates
Publication
Label
The newly revised Israel - Japan double taxation convention : the MLI's impacts and implications
Publication

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