Konzepte zur Vermeidung missbräuchlicher Steuergestaltung aus der Sicht der japanischen Rechtsprechung

Abstract

This article provides an overview of the current tax avoidance discussions in Japan, with a particular focus on case law relating to the fight against tax avoidance. It also addresses the discussions on international tax avoidance with reference to GAAR (general anti-avoidance rule) and MLI (multinational instrument).

(The editors)