Supreme Court Judgement: Anti-Tax Haven (CFC) Legislation does not Infringe Japan–Singapore Tax Treaty

Journal
Asatsuma, A.
Japan
Bulletin for International Taxation 2010 (Volume 64), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author examines the implications of the recent Japanese Supreme Court decision regarding the application of the Japanese anti-tax haven legislation and its (in)compatibility with tax treaties. The author also considers the implications of the case in relation to important Finnish, French and UK cases.