Matsubara Yuri
   Department   Undergraduate School  , School of Commerce
   Position   Professor
Language English
Publication Date 2020/04
Type International conference proceedings
Invitation Invited paper
Title Tax Treaty Arbitraion
Contribution Type Sole-authored
Journal European and International Tax Law and Policy Series
Journal TypeAnother Country
Publisher IBFD
Volume, Issue, Page 15,pp.471-487
Total page number 849
Responsible for Chap 20 Japan
Authorship Last author
International coauthorship International coauthorship
Author and coauthor ◎M.Lang, P. Pistone, M. Markham, K. Kubik, Ka Turcan, B. Peeters, I. Richelle, L.E. Schoueri, M.C. Barbosa, E. Whitsitt, C. Brown, R. P. Lazo, L. Yixin, N. Quinones, N. Cicin-Satin, Z. Martinovic, D. Gutmann, C. Pasquier, D. Rull,. K. Perrou, B. Kolozs, s. Govind, Y. Matsubara, C.O. Migai, F. Chaouoche, K. Pantazatou et al.
Details Tax treaty arbitration become more important than ever before. In a post-BEPS world, that treaty disputes are expected to increase significantly as a result of the different measures taken to address treaty abuse, a well-functioning dispute resolution mechanism is key solving tax treaty disputes, This book comprise 36 national reports in the world and the outcome of a conference on tax treaty arbitration from 5 top 7 July 2018 in Rust (Austria).