ジョーンズ・デイ・ニュースレター：Japan Legal Update

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.

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...

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.

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

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 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.

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

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.

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

A recent 2016 tax reform in Japan ("Reform") has introduced stringent Japanese Transfer Pricing Documentation Requirements.

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

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 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.

The European Commission has proposed replacing the EU's three core procurement directives with a single, directly applicable Regulation that would fundamentally reshape how companies compete for public contracts across Member States. The reform introduces mandatory quality criteria thresholds, embeds ESG considerations as evaluation factors, and establishes new security and European-preference provisions that could restrict participation based on ownership, supply chain exposure, and strategic dependencies.

A federal court has struck down New York's Climate Change Superfund Act, which sought to recover $75 billion from fossil fuel companies based on historical emissions. The ruling found the Act preempted by the Clean Air Act, marking the first judicial decision on state climate superfund legislation and establishing that EPA's rescission of the endangerment finding does not alter preemption analysis.

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

France's Anti-Corruption Agency has imposed its first-ever monetary sanctions under the Sapin II Act, penalizing a company €350,000 and its president €60,000 for widespread compliance failures. The landmark decision establishes critical precedents for enforcement strategy, breach assessment timing, and personal executive liability in anti-corruption matters.

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.

The European Commission has adopted final Guidelines on exclusionary abuses of dominance under Article 102 TFEU, introducing a "workable effects approach" that narrows presumptions while expanding guidance on objective justifications and recognizing sustainability benefits as valid efficiencies for the first time. These Guidelines replace the 2008 Enforcement Priorities Guidance and are expected to significantly impact enforcement practices across EU Member States and beyond, particularly for digital market

The user of defective goods benefi ts from several causes of action against the vendor or manufacturer.