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日本代购-新タックス・ヘイブン税制のポイント解説 [ 加藤俊行 ]
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日本代购-加藤俊行 伊藤剛志 大蔵財務協会シン タックス ヘイブン ゼイセイ ノ ポイント カイセツ カトウ,トシユキ イトウ,ツヨシ 発行年月:2010年11月 ページ数:157p サイズ:単行本 ISBN:9784754743123 加藤俊行(カトウトシユキ) 税理士。1985年明治学院大学経済学部卒。税務署、国税庁の勤務を経て2004年東京国税局調査第一部国際調査課辞職。同年税理士登録。西村あさひ法律事務所税務顧問。2005年から中央大学専門職大学院講師(国際租税)、2007年立教大学法科大学院講師(租税法) 伊藤剛志(イトウツヨシ) 弁護士。1999年東京大学法学部卒。司法修習(第53期)を経て、2000年に弁護士登録。2007年ニューヨーク大学ロースクール(LL.M.)修了(Arthur T.Vanderbilt奨学生)。2008年ニューヨーク州弁護士登録。現在、西村あさひ法律事務所パートナー。金融取引および税務を中心業務とするパートナーであり、レポ取引に係る源泉徴収税を巡る税務訴訟を始め、様々な税務調査・税務争訟に関与・助言するなどの実績を有する(本データはこの書籍が刊行された当時に掲載されていたものです) 1 タックス・ヘイブン対策税制とは/2 改正前の制度の仕組み(適用対象となる子会社/適用対象となる内国法人等と合算される所得/税負担が25%以下の判定 ほか)/3 改正の内容(保有割合要件の引き上げ/トリガー税率の引き下げ/トリガー税率の算出の緩和 ほか)/4 適用開始時期/5 参照条文等(所得税法等の一部を改正する法律(平成二十二年法律第六号)新旧対照表(抄)/租税特別措置法施行令等の一部を改正する政令(平成二十二年政令第五十八号)新旧対照表(抄)/租税特別措置法施行規則の一部を改正する省令(平成二十二年財務省令第十七号)新旧対照表(抄)) 本 ビジネス・経済・就職 経済・財政 財政 ビジネス・経済・就職 マネープラン 税金
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[ 25-09-03 20:51:25 ] RunTime:0.000496s SQL = SELECT * FROM bio_agent WHERE ( `isViews` = 1 ) AND ( `domain` LIKE '%test.ripai.com' )
[ 25-09-03 20:51:25 ] RunTime:0.000219s SQL = SELECT * FROM bio_agent WHERE ( `domain` = 'www.jp-daigou.com' )
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错误记录 : 96条错误
[ 25-09-03 20:51:25 ] 注意:[8] A session had already been started - ignoring session_start() App.class.php 第 115 行.
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