Overhaul of the Japan-US Tax Treaty in 2003

The Japanese Annual of International Law, No. 49, pp. 55-70, 2006

17 Pages Posted: 14 Jun 2011

See all articles by Yoshihiro Masui

Yoshihiro Masui

The University of Tokyo, Graduate Schools for Law and Politics

Date Written: October 14, 2006

Abstract

Japan-US Treaty, which was signed in 2003, significantly upgraded the 1971 Treaty. This article discusses the significance of the 2003 treaty from a Japanese perspective.

Keywords: tax treaty, source-based taxation, limitation on benefits, treaty shopping, hybrid entities

JEL Classification: F55, H26, K34

Suggested Citation

Masui, Yoshihiro, Overhaul of the Japan-US Tax Treaty in 2003 (October 14, 2006). The Japanese Annual of International Law, No. 49, pp. 55-70, 2006, Available at SSRN: https://ssrn.com/abstract=1864577

Yoshihiro Masui (Contact Author)

The University of Tokyo, Graduate Schools for Law and Politics ( email )

Hongo 7-3-1
Bunkyo
Tokyo, Tokyo 113-0033
Japan
+81-35841-3131 (Phone)
+81-35841-3174 (Fax)

HOME PAGE: http://www.masui.j.u-tokyo.ac.jp

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