No. |
Release |
Type |
Theme |
Writer |
102 |
06/30/2021 |
Research Paper |
The Scope of "Operations" in the Income Tax Act |
KAKIHARA.Shouichi |
102 |
06/30/2021 |
Research Paper |
The Meaning of "Consideration" in the Income Tax Act |
UEDA.Masakatsu |
102 |
06/30/2021 |
Research Paper |
Principle of Taxation on a Substantial Income Earner Regarding Real Estate Income |
OZAKI.Yosuke |
102 |
06/30/2021 |
Research Paper |
A Study on Imposition of Heavy Additional Tax in Relation to Inheritance Tax or Gift Tax: The Criteria for Imposition in the Cases of Willful Understatements Without Affirmative Acts |
FUKUHARA.Toshiyuki |
103 |
06/30/2021 |
Research Paper |
A Study on Book and Record Keeping System: With a Focus on the System in the Corporation Tax Act |
TAKITA.Shinkou |
103 |
06/30/2021 |
Research Paper |
A Study on Corrective Actions After Implementation of the Invoice System: Based on Penal Provisions for Issuance of Non-Eligible Invoices |
CHIBA.Takashi |
103 |
06/30/2021 |
Research Paper |
Study of VAT/GST Carousel Scheme |
NISHIKORI.Shunsuke |
103 |
06/30/2021 |
Research Paper |
Study on Requests for Review Concerning Notice of Denial of Requests for Reassessment: With a Focus on the Scope of Review When a New Claim is Made by the Taxpayer |
OHNO.Mayumi |
103 |
06/30/2021 |
Research Paper |
Future Issues Arising from Deciding Target Area of Soft Law about Interpretation or Application of Tax Law |
UEDA.Yumiko |
104 |
06/30/2021 |
Research Paper |
Use of ADR Mechanisms in MAP Cases in Japan: A Study on Supplementary Dispute Resolution Mechanisms Other Than Arbitration |
MAEDA.Akihide |
104 |
06/30/2021 |
Research Paper |
Arbitration Procedures under Tax Treaties: Study from the Perspective of Wider Adoption and Implementation |
ISHIWATARI.Tomohiro |
104 |
06/30/2021 |
Research Paper |
A Study on Travel Ban for Delinquent Taxpayers Who Try to Evade Tax Collection Internationally: With a Focus on Denial or Invalidation of Passport |
KUDO.Makoto |
104 |
06/30/2021 |
Research Paper |
Issues Related to Secondary Tax Liability of Family Companies |
KATOU.Yoshinori |