DT10650+ - Double Taxation Relief Manual: Guidance by country: Japan: Contents


DT10650 Japan: Agreements
DT10651 Japan: Persons entitled to the benefits of the treaty
DT10652 Japan: Credit
DT10653 Japan: Source of income
DT10654 Japan: Dividends
DT10655 Japan: Interest
DT10656 Japan: Relief from Japanese tax
DT10657 Japan: Underlying Tax
DT10658 Japan: Share Options
DT10700 Japan: double taxation agreement, Article 1: Personal scope
DT10701 Japan: double taxation agreement, Article 2: Taxes covered
DT10702 Japan: double taxation agreement, Article 3: General definitions
DT10703 Japan: double taxation agreement, Article 4: Fiscal domicile
DT10704 Japan: double taxation agreement, Article 5: Limitation of relief
DT10705 Japan: double taxation agreement, Article 6: Permanent Establishment
DT10706 Japan: double taxation agreement, Article 7: Income from immovable property
DT10707 Japan: double taxation agreement, Article 8: Business profits
DT10708 Japan: double taxation agreement, Article 9: Shipping and air transport
DT10709 Japan: double taxation agreement, Article 10: Associated enterprises
DT10710 Japan: double taxation agreement, Article 11: Dividends
DT10711 Japan: double taxation agreement, Article 12: Interest
DT10712 Japan: double taxation agreement, Article 13: Royalties
DT10713 Japan: double taxation agreement, Article 14: Capital gains
DT10714 Japan: double taxation agreement, Article 15 Independent personal services
DT10715 Japan: double taxation agreement, Article 16 Dependent personal services
DT10716 Japan: double taxation agreement, Article 17: Director's fees
DT10717 Japan: double taxation agreement, Article 18 Artistes and Athletes
DT10718 Japan: double taxation agreement, Article 19: Pensions and purchased annuities
DT10719 Japan: double taxation agreement, Article 20: Governmental functions
DT10720 Japan: double taxation agreement, Article 21: Students and business apprentices
DT10721 Japan: double taxation agreement, Article 22: Professors and teachers
DT10722 Japan: double taxation agreement, Article 23: Income not expressly mentioned
DT10723 Japan: double taxation agreement, Article 24: Elimination of double taxation
DT10724 Japan: double taxation agreement, Article 25: Non- discrimination
DT10725 Japan: double taxation agreement, Article 26: Mutual agreement procedure
DT10726 Japan: double taxation agreement, Article 27: Exchange of information
DT10727 Japan: double taxation agreement, Article 28: Territorial extension
DT10728 Japan: double taxation agreement, Article 28A: Approved investment funds
DT10729 Japan: double taxation agreement, Article 29: Entry into force
DT10730 Japan: double taxation agreement, Article 30: Termination
DT10731 Japan: double taxation agreement, Exchange of notes