Interpretation Of Tax Law And Treaties And Transfer Pricing In Japan And Germany

Overview

Different language structures and multiple potential interpretations have potentially significant importance to the interpretation of tax treaties, usually concluded in two, equally binding, authentic-language versions. Practitioners need an awareness of these differences and their import in order to avoid unexpected exposure and to understand tax treaties.

The expert papers in this collection explore the methods of interpretation of tax statutes and treaties used in Japan and ...

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Overview

Different language structures and multiple potential interpretations have potentially significant importance to the interpretation of tax treaties, usually concluded in two, equally binding, authentic-language versions. Practitioners need an awareness of these differences and their import in order to avoid unexpected exposure and to understand tax treaties.

The expert papers in this collection explore the methods of interpretation of tax statutes and treaties used in Japan and Germany, particularly in light of the wholly different structure of the Japanese language in comparison to European languages. They also present a detailed analysis of issues of international transfer pricing in Germany and Japan, highlighting both important differences and surprising similarities between the two legal systems.

Interpretation of Tax Law and Treaties and Transfer Pricing in Japan and Germany results from a recent conference in Germany in honour of Professor Hiroshi Kaneko, Emeritus Professor of Tokyo State University, where some 60 scholars and practitioners of international tax law from Japan and Germany convened to discuss questions of common interest.

The collection provides an important contribution to the literature in the field of international and comparative taxation. It proves indispensable reading for tax practitioners confronted with interpretation conflicts in Japanese tax treaties or with transfer pricing problems in connection with Japan.

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Product Details

  • ISBN-13: 9789041196552
  • Publisher: Kluwer Law International, BV
  • Publication date: 7/13/1998
  • Pages: 256
  • Product dimensions: 6.14 (w) x 9.21 (h) x 0.63 (d)

Table of Contents

Preface
Interpretation of Law in Japan in the Light of Comparison with Common Law Systems 1
Observation 15
Statutory Interpretation as a Process of Tax Law-Making: The Case of Japan 21
Interpretation of Tax Statutes in Japan 39
Interpretation of Tax Law by Tutatu (Japanese Tax Rulings) 45
Statement 55
General Rules of Statute Interpretation in Germany 59
Interpretation of Tax Statutes in Germany 69
Comments on Wolfgang Schon, Interpretation of Tax Statutes in Germany 81
Interpretation of Tax Treaties According to German Theory and Practice 85
Does it Make Sense if We Speak of an 'International Tax Language'? 103
Interpretation of Tax Treaties in Japan 111
Comments on the Report by Professor Tadashi Murai: Interpretation of Tax Treaties in Japan 119
Comment on the Interpretation of Tax Treaties: The Intertwinement of Tax Treaties with Domestic Tax Law in Japan 123
General Discussion 127
The Examination of Transfer Pricing by the German Tax Administration - Rules and Practice 133
Transfer Pricing: The Japanese Perspective 139
Comments on the General Rules of Transfer-Pricing Adjustments 151
International Transfer-Pricing Disputes: Some Comments on the Main Reports 155
Transfer-Pricing Adjustments on Intangible Property in Japan 161
Transfer Prices for Intangible Property in Germany 169
Comments on the Presentations of Professors Komamiya and Zitzelsberger 175
The Need for Mandatory Arbitration Proceedings for the Resolution of Transfer-Pricing Disputes 177
General Discussion I 179
Advance Pricing Agreements, Mutual Agreements, and Arbitration in Japan 183
Advance Pricing Agreements in the United States and Germany 205
Statement Concerning Advance Pricing Agreements 215
General Discussion II 217
List of Participants 227
Index 231
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