日本税收协定与国内税法的相互关系——协调法案的作用.pdfVIP

Interaction between Tax Treaties and Domestic Law in Japan – the Role of a Coordinating Statute YOSHIHIRO MASUI University of Tokyo 1. INTRODUCTION One of the weak spots in the recent OECD/G20 initiative against BEPS is the implementation of treaty obligations into domestic law of each state. Even when the recommendations in the 2015 deliverables make their way to the agreed provisions of the expected multilateral instrument, the exact degree of t