Columbia subject headings:
Harvard subject headings:
Income tax--Japan--Foreign income.
Income tax--United States--Foreign income.
Taxation--Japan
Taxation--United States
United States. Tax Reform Act of 1986.
Value-added tax--Japan.
Value-added tax--United States.
Princeton subject headings:
Income tax--Japan--Foreign income--Congresses.
Income tax--United States--Foreign income--Congresses.
Taxation--Japan--Congresses.
Taxation--United States--Congresses.
United States. Tax Reform Act of 1986--Congresses.
Value-added tax--Japan--Congresses.
Value-added tax--United States--Congresses.