Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany

ISBN: 9789041196552 出版年：1972 页码：256 Vogel, Klaus Kluwer Law International

Interpretation of Law in Japan in the Light of Comparison with Common Law Systems K. Kimura. Observation A. Wani. Statutory Interpretation as a Process of Tax Law-Making: The Case of Japan Y. Masui. Interpretation of Tax Statutes in Japan M. Iwasaki. Interpretation of Tax Law by Tutatu (Japanese Ruling) F. Tamakuni. Statement M. Shibuya. General Rules of Statute Interpretation in Germany J. Lang. Interpretation of Tax Statutes in Germany W. Schon. Comments on Wolfgang Schon, Interpretation of Tax Statutes in Germany L. Osterloh. Interpretation of Tax Treaties According to German Theory and Practice M. Lehner. Does It Make Sense if We Speak of an `International Tax Language'? R. Prokisch. Interpretation of Tax Treaties in Japan T. Murai. Comments on the Report by Professor Tadashi Murai, Interpretation of Tax Treaties in Japan H. Urahigashi. Comments on the Interpretation of Tax Treaties: The Intertwinement of Tax Treaties with Domestic Tax Law in Japan S. Taniguchi. Discussion. The Examination of Transfer Pricing by the German Tax Administration: Rules and Practice H.-D. Hoppner. Transfer Pricing: The Japanese Perspective M. Nakazato. Comments on the General Rule of Transfer Taxation N. Yoshimura. International Transfer Pricing Disputes: Some Comment on the Main Reports Y. Kawabata. Transfer Pricing Taxation on Intangible Property in Japan F. Komamiya. Transfer Pricing on Intangible Property in Germany H. Zitzelsberger. Comments on the Presentations of Professors Komamiya and Zitzelsberger M. Nakazato. The Need for Mandatory Arbitration Proceedings for the Resolution of Transfer Pricing Disputes K. Sieker. Discussion. Advance Pricing Agreements, Mutual Agreements and Arbitration in Japan T. Mizuno. Advance Pricing Agreements in the USA and in Germany A. Radler. Statement Concerning Advanced Pricing Agreements U. Moebus. Discussion.