ジョーンズ・デイ・アラート：外資系企業も日本の移転価格文書の義務

Under Japanese tax law, in brief, an individual's tax residency status and the source of income affects a range of taxation imposed on such Individual.

As part of Japan's BEPS reforms, Japanese domestic law was amended by the 2014 tax reforms to adopt the principles reflected in the 2010 OECD Report on the Attrition of Profits to Permanent Establishments.

Major national tax laws in Japan such as the Corporation Tax Act, the Income Tax Act (mainly for individuals), the Consumption Tax Act...

On January 31, 2018, the National Tax Agency issued a brochure titled "Q&A Concerning CFC Rules as Amended by the 2017 Tax Reform," which provides questions and typical examples...

Japanese Prime Minister Abe's plan for economic growth and the selection of Tokyo as the site for the 2020 Summer Olympics have created strong demand for real estate in Japan, attracting billions of dollars of investment by global investors in the past few years.

The Protocol Amending the Convention between Japan and the United Kingdom for the Avoidance of Double Taxation was executed in London.

By virtue of the 2015 tax reform, new consumption tax rules will be applicable to cross-border digital services provided on or after October 1, 2015.

The Protocol will apply to: (i) taxes withheld for amounts paid on or after November 1, 2019; and (ii) other taxes for taxable years beginning on or after January 1, 2020.

It thus appears that Goldstein has the upper hand in winning the pre-trial dismissal of the Section 7203 failure-to-pay misdemeanor charges. However, this may be a case for being "careful what you wish for."

On October 28, 2016, the new tax agreement between Japan and Germany came into force following the completion of all necessary procedures.

The Code is voluntary, but it will likely become an important reference point for demonstrating compliance with Article 50 of the AI Act.

The New York Stock Exchange and Nasdaq are implementing overnight trading sessions starting December 6, 2026, extending the trading day to nearly 23 hours by compressing the daily pause to just one hour. While this evolution toward continuous trading introduces new considerations for corporate actions, disclosure timing, and deal execution, the practical impact varies significantly between NYSE-listed companies,

The Ninth Circuit Court of Appeals vacated a preliminary injunction against Perplexity AI, determining that when an AI agent acts at a user's direction, it is the user—not the AI company—who "accesses" computer systems under federal and California computer fraud statutes. This landmark appellate decision addresses how existing computer-access laws apply to agentic artificial intelligence and has significant implications...

The Illinois Holocaust Museum & Education Center (IHMEC) held a third program as part of its Jones Day Foundation Community Series, a special series of educational events

China's Supreme People's Court has issued comprehensive judicial rules addressing artificial intelligence disputes, establishing frameworks for product liability, intellectual property rights, and data protection. These landmark opinions provide critical guidance for global companies navigating AI-related legal risks in China's evolving regulatory landscape.

A federal court ruling in Indiana has opened the door to class action lawsuits against email marketers, holding that promotional subject lines like "SO MANY FREE GIFTS INSIDE" may violate state anti-spam law even when email bodies contain full disclosures. The decision exposes businesses to $500 in statutory damages per email and creates a new litigation hotspot following similar developments in Washington state.

The Ninth Circuit has ruled that health plan participants whose confidential information was disclosed without authorization have standing to sue in federal court, even without showing financial loss or future harm. This decision, which departs from the risk-based approach many courts have applied since TransUnion, relies on the centuries-old action for breach of confidence and could have significant implications for companies' privacy commitments and data-sharing practices.

The European Commission has initiated infringement procedures against 20 EU Member States for failing to transpose the EmpCo Directive by the March 27, 2026 deadline. This directive aims to combat greenwashing by requiring substantiation of environmental claims and third-party certification for sustainability labels, with full implementation expected by September 27, 2026.

Mexico's comprehensive anti-money laundering framework has undergone a sweeping transformation through Acuerdo 115/2026, introducing mandatory risk-based methodologies, enhanced client due diligence protocols, and automated monitoring requirements. With implementation deadlines beginning March 1, 2027, obligated parties conducting vulnerable activities face compressed timelines to overhaul their compliance infrastructure while navigating heightened enforcement risks and stricter beneficial ownership thresho

The Environmental Protection Agency has proposed two rules that would significantly alter the regulatory landscape for PFAS in drinking water, rescinding standards for four substances...