21 results found

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 the most recent tax reform, Japan has changed its general tax rules applicable to a foreign corporation having a permanent establishment in Japan.

On March 18, 2014, the Tokyo District Court affirmed corporate tax assessments against two tax payers: Yahoo Japan Corporation and IDC Frontier Inc..

On December 14, 2006, a summary paper of the tax reform for the 2007 fiscal year (the “Summary Paper”) was released by the Japanese government. A draft bill of the tax reform was submitted to the Diet for approval last February, 2007.

On May 9, 2014, the Tokyo District Court reversed a large tax that had been imposed on a large U.S. multinational's Japanese holding company.

On December 22, 2016, the Cabinet approved the 2017 Tax Reform Proposal. Noteworthy amendments pertaining to corporate income tax and international taxation contained in the 2017 Tax Reform Proposal include the following...

The Anti-Avoidance Rule authorizes tax authorities to disallow a taxpayer's act or calculation if "the corporate tax burden is determined to have been unduly decreased" due to reorganization transactions...

On November 11, 2015, a cabinet order setting the effective date of the Act on Special Measures Concerning Civil Court Proceedings for the Collective Redress for Property Damage Incurred by Consumers was promulgated.

With a massive change in sentiment towards Japan as an investment destination, global investors are suddenly sitting up and taking notice.

Consistent with annual procedures, the Japanese government proposed Japanese tax reforms for 2016 last December.

On July 2023, 7, the National Tax Agency announced the "Partial Revision of the "Handling of Income Tax Related to the Act on Special Measures Concerning Taxation" (Notice of Interpretation of Laws and Regulations)"...

　第6章では、かっこ書きで分かりにくい条文を再構成して訳す方法や、法令文に登場する訳しにくい用語の訳し方を検討する。

December 2005 saw the ruling coalition here in Japan agree on proposals for tax reform in 2006. This article outlines some of the more significant proposals for corporate taxpayers.

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."

平成28年度税制改正により、直前会計年度の連結総収入金額が1,000億円以上の多国籍企業グループには、一定の移転価格文書の作成・提出が義Ô

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.