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U.S.-Japan Tax Treaty

Published online by Cambridge University Press:  10 March 2017

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Abstract

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Type
Contemporary Practice of the United States Relating to International Law
Information
American Journal of International Law , Volume 98 , Issue 4 , October 2004 , pp. 833 - 835
Copyright
Copyright © American Society of International Law 2004

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References

1 U.S. Model Income Tax Convention (Sept. 20, 1996), at <http://www.ustreas.gov/offices/tax–policy/library/model996.pdf>>Google Scholar ; see also Doernberg, Richard L. & Van Raad, Kees, The 1996 US Model Income Tax Convention: Analysis, Commentary & Comparison (1997)Google Scholar.The 1996 model convention was preceded by a 1981 U.S. Model Tax Convention and a 1995 OECD Model Tax Convention.

2 See Statement of Chairman Richard G. Lugar, Hearing Before the Senate Foreign Relations Comm. on Pending Income Tax Agreements (Feb. 25, 2004), at <http://foreign.senate.gov/testimony/2004/LugarStatement040225.pdf>>Google Scholar .

3 Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income with Related Notes, Mar. 8, 1971 Google Scholar, U.S.–Japan, 23 UST 967.

4 Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, Nov. 6, 2003 Google Scholar, U.S.–Japan, S. Treaty Doc. No. 108–14, at 1 (2003)Google Scholar [hereinafter “U.S.–Japan Tax Treaty”].

5 Taxation Convention with Japan, S. Treaty Doc. No. 108–14, at III (2003) (message of the president transmitting the treaty)Google Scholar.

6 Testimony of Barbara M. Angus, International Tax Counsel, U.S. Dep’t of the Treasury, Hearing Before the Senate Foreign Relations Comm. on Pending Income Tax Agreements (Feb. 25, 2004), at <http://www.ustreas.gov/press/releases/jsl191.htm>>Google Scholar .

7 Id.

8 U.S.-Japan Tax Treaty, supra note 4, Art. 10.

9 Id., Art. 12.

10 Id., Art. 11.

11 Taxation Convention with Japan (Treaty Doc. 108–14), S. Exec. Rep. NO. 108–9 (2004)Google Scholar.