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Publications

 

The report by the member of Japanese branch in the IFA Annual Congress.

(The report is carried by  Cahiers de Droit Fiscal International and IFA online Members section.)

 

  • 2022, Berlin 

  Subject 1:Group approach and separate entity approach in domestic and international tax law
  Branch Reporter: Mr.Yuya Suzuki

  Subject 2:Big data and tax – domestic and international taxation of data driven business
  Branch Reporter: Ms.Mari Takahasi and Mr.Onishi Atsushi

  • 2020, Virtual Programme
         Subject 1:Reconstructing the Treaty Network
         Branch Reporter: Ms. Mayuko Nakamura
         
         Subject 2:Exchange of Information: issues, use and collaboration
                       (CbC, Master file) and the attorney client privilege principle
         Branch Reporter: Mr. Oki Yasui
 
  • 2019, London
         Subject 1：Interest deductibility；the implementation of BEPS action 　　　　　　　　　　
         Branch Reporter: Mr. Kentaro Ogata
         
         Subject 2：Investment funds 　
         Branch Reporter: Mr.Tsuyoshi Ito
 
  • 2018, South Korea
  Subject 1：Anti-avoidance measures of general nature and scope-GAAR and other rules 
  Branch Reporter: Prof. Masao Yoshimura
         
         Subject2:Withholding tax in era of BEPS, CIV's and digital economy  
         Branch Reporter: Prof. Naoki Matsuda
 
  • 2017,Rio de Janeiro

  Subject 1:Assessing BEPS: Origins, Standards, and Responses
  Branch report Mr. Hiroyuki Takahashi
 
  Subject 2: The future of transfer pricing
  Branch Report Ms. Yuri Matsubara

 

  • 2016,Madrid
    Subject 1:Dispute Resolution Procedures in International Tax Matters
    Branch report  Mr.Shigeki Minami

    Subject 2:The notion of tax and the elimination of international double taxation or double non-taxation
    Branch report  Mr.Mitsuhiro Honda

 

  • 2015,Basel
    Subject 1:Tax incentives on Research and Development (R&D) 
     
    Subject 2:Practical Protection of Taxpayers’ Rights 
    Branch report  Mr.Eiichiro Nakatani and  Mr.Masato Ohno

 

  • 2014,Mumbai
    Subject 1:Cross-border outsourcing – issues, strategies and solutions
    Branch report  Mr.Nobuaki Iwashina

    Subject 2:Qualification of taxable entities and treaty protection 
    Branch report  Mr.Hirohisa Sekiguchi

 

  • 2013,Copenhagen
    Subject 1:The taxation of foreign passive income for groups of companies
    Branch report  Mr.Kotaro Okamoto

    Subject 2:Exchange of information and cross-border cooperation between tax authorities
    Branch report  Mr.Kuniyasu Inami

 

  • 2012,Boston
    Subject 1:Enterprise services
    Branch report  Mr.Akiyuki Asatsuma

    Subject 2:The debt-equity conundrum
    Branch report  Mr.Masao Yoshimura

 

  • 2011,Paris
    Subject 1:Cross-border business restructuring
    Branch report  Mr.Wataru Kamoto

    Subject 2:Key practical issues to eliminate double taxation of business income
    Branch report  Mr.Ryoji Ichitaka

 

  • 2010,Roma
    Subject 1:Tax treaties and tax avoidance:application of anti-avoidance provisions
    Branch report  Mr.Yuji Hegawa

    Subject 2:Death as a taxable event and its international ramifications
    Branch report  Ms.Toshiko Miyamoto

 

  • 2009,Vancouber
    Subject 1:Is there a permanent establishment?
    Branch report  Asspro.Akira Akamatsu

    Subject 2:Foreign exchange issue in　international taxation
    Branch report  Mr.Yutaka Kitamura

 

  • 2008, Brussels

         "Non-discrimination at the crossroads of international taxation"

         "New tendencies in tax treatment of cross-border interest of corporations"

 

  • 2007, Kyoto

         "Transfer pricing and intangibles"
          General report    Mr.Toshio Miyatake
          Branch report      Mr.Hiroki Yamakawa

         "Conflicts in the attribution of income to a person"
          Branch report     Prof. Tasuku Honjo

 

  • 2006, Amsterdam

         "The tax consequences of restructuring of indebtedness (debt work-outs)"
          Branch report    Mr.Ken  Takahashi

          "The attribution of profits to permanent establishments"
          Branch  report    Prof. Setsuo Taniguti

 

  • 2005, Buenos Aires

         "Source and residence: new configuration of their principles"
          Branch report 　 Prof. Yasuyuki Kawabata

         "Tax treatment of international acquisitions of businesses"
          Branch report    Mr.Yukinori Watanabe

 

  • 2004, Wien

        "Double non-taxation"
         Branch report    Prof. Masanori Iwasaki

        "Group taxation"
         General report    Prof. Yoshihiro Masui
         Branch report     Prof. Fumihiro Komamiya

 

 

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