Authors: Klaus Vogel
ISBN-13: 9789041196552, ISBN-10: 9041196552
Format: Hardcover
Publisher: Wolters Kluwer Law & Business
Date Published: July 1998
Edition: (Non-applicable)
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.
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 |